Skip to content
MEDIUM
FISCAL

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

V1129-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1129-25
Published
27 Jun 2025

Summary

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.

In 5 key points

Lifecycle

2025-06-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The fiscal team reviews your specific situation.

Talk to the fiscal team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact