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V0969-22 ·3 May 2022 ·consulta-vinculante Medium impact
Tax

Collective agreement arrears due to CPI are attributed to the tax year in which they become due, in this case 2022

A query was raised regarding whether collective agreement arrears resulting from CPI variations for 2021, paid in March 2022, should be taxed in 2021 or 2022. The DGT determines that they must be taxed in the 2022 tax year.

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2022-05-03PublishedPublished 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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