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V1282-22 ·6 June 2022 ·consulta-vinculante Medium impact
Tax

Back pay for overtime must be attributed to the year it was due, not the year it was paid

A civil servant inquired which tax year should be used to declare back pay for overtime worked in 2018, 2019, and 2020 but received in 2021 and 2022. The Directorate-General for Taxes (DGT) ruled that these amounts must be taxed in the years the services were performed, as they were due at those times.

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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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