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V1197-22 ·27 May 2022 ·consulta-vinculante Medium impact
Tax

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

A civil servant inquires about the taxation of overtime pay for the years 2018, 2019, and 2020, received in 2021 following a court ruling. The DGT determines that these payments must be attributed to the specific years in which the overtime was worked.

In 6 key points

How it affects those involved

Taxpayers receiving back pay due to judicial rulings must correct their previous tax filings using supplementary returns for the relevant years, rather than declaring the full amount in the year of receipt.

Lifecycle

2022-05-27PublishedPublished 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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