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V1111-22 ·19 May 2022 ·consulta-vinculante Medium impact
Tax

Income from overtime services is attributed to the period in which it becomes due

A civil servant enquired as to when they should declare payments for overtime services from previous years, which were received late following a claim. The Directorate General for Taxes (DGT) determines that these must be attributed to the period in which they were due, rather than the time of receipt.

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2022-05-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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