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V2348-17 15 September 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Wages received from FOGASA must be attributed to the year they were due via supplementary tax return

A taxpayer inquired about declaring 2014 wages received in 2016 through FOGASA and whether withholdings could be included. The DGT ruled that income must be declared in the 2014 tax year and that withholdings cannot be included if FOGASA did not apply them due to not reaching the minimum threshold.

The question raised

In relation to the amount collected from FOGASA, temporal attribution and whether any amount may be recorded in the tax return as withholdings on account of Personal Income Tax (IRPF).

The DGT's ruling

Employment income must be attributed to the period in which it becomes due, unless it is received later due to circumstances not attributable to the taxpayer, in which case a supplementary tax return for the original fiscal year must be filed without penalty. Both the income and the withholdings must be reflected in the supplementary tax return. However, if the payer was not obliged to withhold because the exclusive quantitative limit was not exceeded, the taxpayer may not include any amount as withholdings.

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