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V0606-21 16 March 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación temporal

Salary arrears from 2019 received in 2020 must be attributed to the 2019 tax year

An employee asks how to declare salary arrears from 2019 collected in the early months of 2020. The DGT responds that, as they were due in the year the work was performed, they must be attributed to the 2019 tax year.

The question raised

Temporal attribution of arrears in Personal Income Tax.

The DGT's ruling

Income from employment is attributed to the period in which it becomes due to the recipient. If the due date coincides with the period in which the work was performed, the attribution corresponds to that period. In this case, the 2019 arrears received in January and March 2020 must be included in the 2019 tax return, and the April 2020 arrears via a supplementary tax return without penalties or interest.

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