Doctrine by topic · DGT Observatory

Fogasa: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 23 rulings · 2014–2024

Current position

Employment income received by FOGASA must be attributed to the tax period in which it was due from the employer. If payment is received in a different tax year due to causes not attributable to the taxpayer, a supplementary tax return for the original year must be filed without penalties or interest. The deadline to file said return is the period between the receipt of payment and the end of the following tax filing period.

The DGT's position remains constant in requiring income to be attributed to the original period of exigibility. Throughout the rulings, aspects such as the application of the general withholding regime by FOGASA and the need to prorate amounts if the benefit is less than the debt have been specified. No changes in criterion are observed, but rather a reaffirmation of the imputation rule through supplementary tax returns.

Turning points

  1. V0205-16

    Clarifies that the benefit does not allow for the application of the 30% reduction for irregular income as it does not meet the requirements of article 25 of the RIRPF.

  2. V0700-18

    Establishes that if the FOGASA amount is less than the salary debt, a proportional proration must be carried out according to the amount owed in each year.

Analysis based on 22 of 23 rulings with a stated position. Updated 24 September 2026.

Rulings on this topic

23
V1599-15 26 May 2015

FOGASA payments must be recorded in the period they accrue, not when received

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos de actividades económicasimputación temporalcriterio de devengocriterio de cajafogasa LIRPF — Ley 35/2006 del IRPF art. 14.1 b)LIS Texto Refundido Ley del Impuesto sobre Sociedades
Affects CompanyExpat · Non-residentIndividual

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