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V1021-21 ·20 April 2021 ·consulta-vinculante Medium impact
Tax

December 2020 salaries paid in January 2021 must be attributed to the 2020 tax year

An employee inquired whether the December 2020 salary, received late in January 2021, should be declared in the 2021 tax year. The DGT ruled that, as the delay was not attributable to the taxpayer, the income must be attributed to the tax year in which it became due (2020).

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2021-04-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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