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V1118-22 ·19 May 2022 ·consulta-vinculante Medium impact
Tax

Back pay for overtime must be attributed to the year it became due via supplementary tax returns

A taxpayer received back pay in 2021 for overtime worked in 2018, 2019, and 2020 following legal proceedings. The DGT has ruled that this income must be taxed in the years the overtime was performed, rather than in the year it was collected.

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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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