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V0220-26 ·4 February 2026 ·consulta-vinculante Medium impact
Tax

Income from improper work payments must be declared in the year received

A worker received from his employer the amount of social security contributions he was supposed to pay, which he later had to repay in 2025. The DGT determines that these income must be taxed in the year they were received (2024), not in the year of repayment.

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2026-02-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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