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V2459-16 6 June 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

FOGASA payments must be attributed to the tax year in which the wages were due

A worker has enquired as to when income received from FOGASA for unpaid wages should be declared. The DGT has ruled that these must be attributed to the years in which the salaries were due via supplementary tax returns.

The question raised

Temporal attribution of the amount received from the Wage Guarantee Fund.

The DGT's ruling

Employment income is attributed to the tax period in which it becomes due. If it is received in different periods due to circumstances not attributable to the taxpayer, it must be attributed to the years of due date through a supplementary tax return. If the amount received is less than the amount owed, it must be distributed proportionally according to the amount that corresponded to each year.

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