Skip to content
V1669-24 ·10 July 2024 ·consulta-vinculante Medium impact
Tax

Arrears in employment income must be attributed to the tax period in which they became due

A taxpayer requested guidance on how to tax salary arrears from 2017 and 2018 that were received at a later date. The DGT indicates that they must be attributed to the years in which they were due and that a 15% withholding tax rate applies.

In 6 key points

Lifecycle

2024-07-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact