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V3161-21 21 December 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación temporal

Supplementary IRPF tax return required for FOGASA income attributable to the previous tax year

A worker enquired whether amounts received from FOGASA should be declared in the tax year they became due (2018) and whether withholdings and social security contributions could be included. The DGT ruled that a supplementary tax return must be filed for the gross income, but withholdings cannot be included if FOGASA was not obliged to apply them.

The question raised

Temporal imputation of the amount received from the Wage Guarantee Fund: whether a supplementary tax return for the 2018 fiscal year must be filed and whether the amount to be declared is the amount received (7,137.60 euros) or the amount resulting from adding to this received amount the deductions for Social Security and for withholdings on account of Personal Income Tax (IRPF) applied by the company.

The DGT's ruling

Employment income is imputed to the period in which it becomes due; if it is received in different periods due to causes not attributable to the taxpayer, a supplementary tax return must be filed without penalty. The supplementary tax return must reflect the gross income and the corresponding withholdings. If FOGASA was not obliged to apply withholding because the quantitative limit was exceeded, the taxpayer may not include them. Regarding Social Security, only contributions borne by the employee are deductible.

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