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V1129-25 ·27 June 2025 ·consulta-vinculante Medium impact
Tax

Overtime hours from 2023 must be taxed in 2023 even if paid in 2024

A worker asks in which year to declare overtime paid in 2023 but received in January 2024. The DGT responds that such hours must be attributed to the year in which they became due, i.e. 2023.

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2025-06-27PublishedPublished 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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