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V1274-22 ·6 June 2022 ·consulta-vinculante Medium impact
Tax

Back pay for overtime must be attributed to the year it was earned via supplementary tax returns

A civil servant enquired whether overtime back pay from 2018, 2019, and 2020, received in 2021, should be taxed in the year of receipt or the years it was earned. The DGT has determined that these amounts must be attributed to the years in which they became due through supplementary tax returns.

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2022-06-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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