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V1224-25 ·4 July 2025 ·consulta-vinculante Low impact
Tax

Salaries and delay interests attributed to the year they were due and treated as general income

A worker asks how to tax unpaid salaries and delay interests received after an administrative decision. The DGT clarifies that salaries are attributed to the year they were due, and delay interests are considered patrimonial gains forming part of the general tax base.

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2025-07-04PublishedPublished 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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