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V2141-21 ·23 July 2021 ·consulta-vinculante Medium impact
Tax

Compensation for incapacity to work must be attributed to the period in which it becomes due, not as arrears

A taxpayer inquired whether compensation for incapacity to work received in 2020 should be taxed as arrears from 2017. The DGT determines that the attribution must be made in the period in which the compensation becomes due.

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2021-07-23PublishedPublished 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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