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V0606-21 ·16 March 2021 ·consulta-vinculante Medium impact
Tax

Salary arrears from 2019 received in 2020 must be attributed to the 2019 tax year

An employee asks how to declare salary arrears from 2019 collected in the early months of 2020. The DGT responds that, as they were due in the year the work was performed, they must be attributed to the 2019 tax year.

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2021-03-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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