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MEDIUM
FISCAL

Payment delays must be attributed to the year they were due, not the year received

V1324-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1324-25
Published
15 Jul 2025

Summary

The consultant asks whether salary arrears from 2023 received in 2024 should be taxed in 2023 or 2024. The DGT responds that they should be attributed to 2023 as the year they became due.

In 6 key points

Lifecycle

2025-07-15PublishedPublished 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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