Skip to content
V0511-16 ·9 February 2016 ·consulta-vinculante Medium impact
Tax

December 2012 extraordinary payments received in 2015 are taxable in the 2015 tax year

A civil servant inquires which tax year should be used to declare the payment of the December 2012 extraordinary and additional bonus received in 2015. The Directorate General for Taxes (DGT) rules that, as employment income, these must be attributed to the year in which they become due.

In 5 key points

Lifecycle

2016-02-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact