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V0426-24 ·14 March 2024 ·consulta-vinculante Medium impact
Tax

Unpaid salary arrears must be attributed to the tax year in which they were due

A worker inquired about how to declare wages that were not fully received due to insolvency proceedings. The DGT ruled that these payments must be attributed to the year they were originally due, rather than the year they are actually received.

In 6 key points

How it affects those involved

This ruling clarifies the timing of tax liability for workers receiving back pay, ensuring that income is reported in the period it was earned and became due, rather than upon receipt.

Lifecycle

2024-03-14PublishedPublished 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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