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V4836-16 ·10 November 2016 ·consulta-vinculante Medium impact
Tax

Salaries are declared when due, unless amount depends on judicial resolution

A worker asks whether they must declare unpaid salaries in their 2015 tax return. The DGT replies that only amounts received must be declared, and that a supplementary self-assessment must be filed when the owed amounts are paid.

In 6 key points

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2016-11-10PublishedPublished 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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