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V0191-19 29 January 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación temporal

Unemployment benefits received in 2018 but due in 2017 must be taxed in the 2017 tax year

A query was raised regarding whether a public benefit received in 2018, but corresponding to months in 2017, should be taxed in 2018 or 2017. The Directorate-General for Taxes (DGT) ruled that they must be attributed to the tax year in which they became due.

The question raised

Temporal attribution of amounts received in 2018 corresponding to the year 2017.

The DGT's ruling

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 periods different from those in which it was due, it shall be attributed to the latter. Therefore, amounts received in 2018 but due in 2017 must be attributed to the 2017 tax period.

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