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V4838-16 10 November 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación temporal

FOGASA wage payments must be attributed to the tax year in which they were due via supplementary tax returns

A taxpayer received FOGASA payments in 2016 for wages owed from 2014 and 2015. The DGT rules that these amounts must be declared in the corresponding tax years (2014 and 2015) through supplementary tax returns, without penalties or interest.

The question raised

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

The DGT's ruling

Income from employment is 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 period of due date must be filed. The amount received must be distributed proportionally among the years owed. Withholdings and Social Security contributions are attributed to the same period as the income. Only contributions corresponding to the employee's contribution may be deducted.

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