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V2306-14 8 September 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

FOGASA payments must be attributed to the period of enforceability via supplementary tax returns

A query was raised regarding how employees should declare wages received through FOGASA following their company's insolvency proceedings and whether they can include withholdings on these amounts. The DGT ruled that these must be attributed to the period in which they were due and that withholdings may only be included if they were applied by FOGASA.

The question raised

Temporal attribution of the amount received from FOGASA and whether they can declare any amount paid to them by FOGASA as employment withholdings.

The DGT's ruling

The income from employment received by FOGASA must be attributed to the tax period in which it was due, and the worker may file a supplementary tax return without penalty or interest. Regarding withholdings, if the payment does not exceed the threshold for the obligation to withhold, FOGASA will not apply any withholding, and the taxpayer may not include any amount in their tax return under this concept. If the payment is not an arrears payment, the withholding rate is determined by the general procedure.

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