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V0747-22 ·5 April 2022 ·consulta-vinculante Medium impact
Tax

Back pay must be attributed to the tax year in which it became due via a supplementary tax return

A taxpayer inquired about regularising employment income earned in 2020 but received in 2021. The DGT indicates that, as the amounts were due in 2020, they must be included in that tax year's return.

In 5 key points

How it affects those involved

Taxpayers receiving backdated salary or employment income must ensure they report it in the correct tax year based on when the payment became due, rather than when it was actually received, potentially requiring supplementary 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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