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V1506-24 ·20 June 2024 ·consulta-vinculante Medium impact
Tax

Arrears in benefits are attributed to the tax year in which they were due via supplementary tax return

A taxpayer asks how to declare arrears in Social Security benefits from previously prescribed tax years and which withholding rate to apply. The DGT indicates that they must be attributed to the period in which they were due and that the 15% withholding rate is correct.

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2024-06-20PublishedPublished 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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