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V1842-24 ·1 August 2024 ·consulta-vinculante Medium impact
Tax

Iberia crew SMI regularisation is attributed to the year the payment is made

A trade union has requested clarification on when cabin crew should declare amounts paid by the company in March to regularise the previous year's Minimum Interprofessional Wage (SMI). The Directorate General of Taxes (DGT) has responded that these earnings are attributed to the tax year in which they become due, i.e., when the payment is actually made.

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2024-08-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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