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MEDIUM
FISCAL

Late triennial and sextennial payments imputed to the year of exigibility

V2598-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2598-25
Published
22 Dec 2025

Summary

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.

In 6 key points

Lifecycle

2025-12-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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