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V0274-16 ·25 January 2016 ·consulta-vinculante Medium impact
Tax

Back pay from administrative decisions must be attributed to the year it becomes due

A civil servant inquired which tax year should be used to declare back pay for a productivity supplement received in 2015. The Directorate General of Taxes (DGT) ruled that, because the payment stems from an administrative decision rather than a court judgment, the amount must be attributed to the year in which it becomes due, which in this case is 2015.

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2016-01-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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