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V1984-14 ·24 July 2014 ·consulta-vinculante Medium impact
Tax

Arrears in employment income must be attributed to the tax year in which they were due

A query was raised regarding which tax year should be declared when arrears corresponding to 2012 are collected in 2014. The DGT determines that they must be attributed to the 2012 tax year, when they were due, via a supplementary tax return.

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2014-07-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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