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V3315-16 ·14 July 2016 ·consulta-vinculante Medium impact
Tax

Repayments of 2012 extraordinary pay must be attributed to the tax year in which they are received

A civil servant inquired whether the partial repayment of the December 2012 extraordinary pay, received in 2015, should be taxed in 2015 or in the original year. The DGT ruled that, as income from employment, these must be attributed to the period in which they become due, which is 2015.

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2016-07-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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