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V1119-20 ·28 April 2020 ·consulta-vinculante Medium impact
Tax

Employment income is attributed to the tax year in which it becomes due, in this case 2019

A query was raised regarding whether arrears for the professional career supplement corresponding to 2017 and 2018 should be attributed to those years or to the year they were paid. The DGT ruled that they must be attributed to the tax year in which they become due, which is 2019.

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2020-04-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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