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V0242-25 ·5 March 2025 ·consulta-vinculante Medium impact
Tax

Salaries and late interest imputed to the year they became due

A worker asks how to declare in their personal income tax the salary differences and late interest obtained after a judicial ruling. The DGT responds that salaries are imputed to the year they became due and late interest is treated as patrimonial gain in the general tax base.

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2025-03-05PublishedPublished 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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