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A worker inquired about how to declare 2020 wages in their Personal Income Tax (IRPF) return, which were not received despite the tax withholdings having been paid. The Directorate General for Taxes (DGT) ruled that employment income must be attributed to the period in which it becomes due, and that tax withholdings cannot be attributed without the corresponding income.
Question raised: Temporal attribution in Personal Income Tax (IRPF) of unpaid salaries.
Income from employment is attributed to the tax period in which it becomes due. If, due to justified circumstances not attributable to the taxpayer, it is received in a different period, it shall be attributed to the period in which it was due by means of a supplementary tax return. Withholdings cannot be temporarily attributed if the income giving rise to them has not been attributed.
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