Imputation of wages collected via FOGASA: Which tax year do they correspond to?

The Dirección General de Tributos (DGT) has issued a relevant ruling for workers who, following judicial or insolvency proceedings, receive owed wages from previous years through the Fondo de Garantía Salarial (FOGASA). The central issue lies in determining which tax year these earnings must be imputed to in the Personal Income Tax (IRPF) declaration.

What the DGT has resolved

The body establishes that employment income must be imputed to the period in which it becomes enforceable. In the case of wages earned during the year 2023, their enforceability corresponds to that tax year. Therefore, even if the actual collection occurs at a later date through FOGASA, these amounts must be imputed to the 2023 tax year.

The resolution distinguishes between two scenarios:

• Wages from previous years: These must be declared in the year they were enforceable (for example, 2023), using a supplementary tax return for this purpose.
• Wages under processing: These are imputed to the period in which the judicial resolution establishing them becomes final.

The applied regulations, Law 35/2006 (LIRPF) and Law 58/2003 (General Tax Law), allow this correction to be made via a supplementary tax return without the application of penalties or late payment interest, provided that the difference in perception is due to circumstances not attributable to the taxpayer.

What this means for you

If you have received payments from FOGASA that correspond to wages from a previous year, you should not declare that money in the year you receive it in your bank account. Doing so could create a discrepancy with the tax administration. The ruling confirms that the right to collection arose in the tax year in which the wage was enforceable, and it is that year that must reflect the income.

What you should do

In this situation, it is necessary to precisely identify the tax year to which the collected wages belong. If the amounts correspond to 2023, you must proceed to file a supplementary tax return for that year. It is essential to assess each particular situation and the documentation proving the enforceability of the amounts to ensure that the imputation is correct.