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V0843-24 ·23 April 2024 ·consulta-vinculante Medium impact
Tax

2022 productivity bonuses must be taxed in 2023 if they become due in that year

An employee of the Administration of Aragon asks in which tax year the 2022 productivity bonuses received in 2023 should be declared. The DGT rules that they must be attributed to the year in which they become due, which is 2023.

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2024-04-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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