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V0742-22 ·5 April 2022 ·consulta-vinculante Medium impact
Tax

Arrears for treasurer duties must be attributed to the years they were due via supplementary self-assessment

A civil servant received backdated payments in 2022 relating to salary differences from 2014 to 2017. The DGT has ruled that this income must be attributed to each specific year in which it was due, rather than the year in which it was actually received.

In 5 key points

How it affects those involved

This ruling clarifies the tax attribution period for backdated payments, requiring taxpayers to account for income in the years it was earned and due, which may affect tax brackets and previous filings.

Lifecycle

2022-04-05PublishedPublished 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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