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V3191-17 13 December 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación temporal

FOGASA payments must be attributed to the tax year in which they were due via supplementary self-assessment

A query was raised regarding the timing of reporting amounts received from FOGASA for unpaid wages and salary differences. The DGT ruled that these must be declared in the tax year they were due, using a supplementary self-assessment.

The question raised

Temporal attribution of the amount received from FOGASA and how to distribute it among the different tax periods to which it must be attributed.

The DGT's ruling

Employment income is attributed to the period in which it becomes due. If it is received in different periods due to circumstances not attributable to the taxpayer, a supplementary self-assessment must be filed without penalties or interest. If the FOGASA payment covers several fiscal years, it must be attributed proportionally according to the amount owed in each year relative to the total.

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