Skip to content
V2214-24 ·15 October 2024 ·consulta-vinculante Medium impact
Tax

Employment income must be declared at its gross amount accrued

A remote worker for an Italian company asks whether they should declare the gross amounts of their payslip or the net amounts received. The DGT rules that income must be calculated based on the full gross amount accrued.

In 5 key points

Lifecycle

2024-10-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact