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V1496-18 ·1 June 2018 ·consulta-vinculante Medium impact
Tax

Employment income must be attributed to the year it becomes due, regardless of what is stated in the tax draft

A taxpayer asks whether income from 2016, which appears in their 2017 tax data communication, should be declared in 2017. The DGT rules that attribution depends on when the payment becomes due rather than the information provided by the payer.

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2018-06-01PublishedPublished 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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