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V2245-23 ·27 July 2023 ·consulta-vinculante Medium impact
Tax

Employment income must be attributed to the period in which it becomes due, not to the period of collection

A civil servant asks how to declare 700 euros of employment income from 2021 that appear in her 2022 tax data. The DGT responds that temporal attribution depends on the exigibility of the payment and not on the moment of collection.

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2023-07-27PublishedPublished 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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