Skip to content
V2784-14 ·15 October 2014 ·consulta-vinculante Medium impact
Tax

2013 salary arrears must be attributed to the 2013 tax year even if paid in 2014

An employee inquired about when to declare 2013 salary payments owed by her company that were to be paid in 2014. The Directorate General of Taxes (DGT) ruled that employment income must be attributed to the period in which it becomes due, which in this case is 2013.

In 6 key points

Lifecycle

2014-10-15PublishedPublished 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