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V1739-24 ·15 July 2024 ·consulta-vinculante Medium impact
Tax

Back pay for hardship allowance is attributed to the year the administrative resolution is issued

A worker enquired about the taxation of back pay for a hardship allowance granted with retroactive effect. The DGT has determined that these earnings are attributed to the tax period in which they become due, i.e., when the resolution recognising them is issued.

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2024-07-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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