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V2122-14 ·4 August 2014 ·consulta-vinculante Medium impact
Tax

2013 back pay received in 2014 must be attributed to the 2013 tax year

A query was raised regarding when back pay for 2013 salaries and extra payments, received in early 2014, should be taxed. The DGT has determined that, as these amounts were due in 2013, they must be included in that year's tax return.

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2014-08-04PublishedPublished 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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