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V2021-20 ·19 June 2020 ·consulta-vinculante Medium impact
Tax

Productivity supplements for six-year research periods are attributed in the year the positive evaluation is obtained

A university professor inquired whether retroactive payments for a six-year research period (sexenio) granted in 2020 should be declared in 2019. The Directorate General for Taxes (DGT) ruled that the attribution must take place in the tax year in which the payment becomes due, which is when the positive evaluation occurs.

In 6 key points

How it affects those involved

This ruling clarifies the timing for declaring retroactive income related to academic research increments, ensuring tax liability aligns with the moment the right to payment is legally established.

Lifecycle

2020-06-19PublishedPublished 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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