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V4857-16 11 November 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Wages recovered from FOGASA must be attributed to the period in which they were due via supplementary tax returns

A worker enquired about how to declare unpaid wages from 2013 and 2014 that were recovered through FOGASA in 2015. The DGT ruled that supplementary tax returns must be filed for those years, attributing both income and expenses to the period in which they were due.

The question raised

En relación con el importe cobrado del FOGASA, imputación temporal y si puede consignar en las autoliquidaciones alguna cantidad en concepto de retenciones a cuenta del IRPF y de gasto deducible por cotizaciones a la Seguridad Social.

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