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V1198-22 ·27 May 2022 ·consulta-vinculante Medium impact
Tax

Unpaid overtime must be taxed in the tax year it became due via supplementary tax return

A civil servant enquired when to declare overtime from 2018, 2019, and 2020 that was paid in 2021 following a claim. The DGT ruled that these must be attributed to the years they became due, rather than the year they were received.

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2022-05-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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