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V2598-25 ·22 December 2025 ·consulta-vinculante Medium impact
Tax

Late triennial and sextennial payments imputed to the year of exigibility

The consultant asks how to declare late triennial and sextennial payments received in August 2025 in the IRPF. The DGT states that imputation depends on when the income becomes due.

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2025-12-22PublishedPublished 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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