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V2225-15 16 July 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Amounts received from FOGASA must be attributed to the tax year in which they were due via supplementary tax returns

The taxpayer asks to which tax year the payments received from FOGASA for wages and severance pay must be attributed, and whether withholdings and Social Security contributions can be included. The Tax Agency responds that income must be attributed to the year in which it was due and that supplementary tax returns must be filed without penalty.

The question raised

The tax year to which amounts collected from the Wage Guarantee Fund must be attributed and whether, in relation to the amount collected from said Fund, any amount regarding withholdings or Social Security may be included in the tax return.

The DGT's ruling

Income from employment received from FOGASA is attributed to the tax period in which it was due, being 2012 for wages and 2013 for severance pay. To this end, supplementary tax returns must be submitted within the period between receipt of payment and the end of the following tax filing period, without penalty or interest. Withholdings are attributed to the period of the income, and Social Security contributions are attributed to the period of the income from which they were deducted.

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