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V0710-22 1 April 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Pay differences recognised by administrative resolution are attributed to the tax year in which they become due

A civil servant has requested clarification on when to tax salary differences recognised following the annulment of a reduction in working hours. The Directorate General for Taxes (DGT) has determined that these earnings are attributed to the tax year in which the administrative resolution makes them due.

The question raised

Taxation under Personal Income Tax (IRPF).

The DGT's ruling

Employment income is imputed to the tax period in which it becomes due. In this case, as it is recognized through an administrative resolution, the due date is determined by said resolution, meaning the imputation corresponds to the 2021 tax year. If payment occurs in a subsequent period, the special rule of Article 14.2.b) of the Personal Income Tax Law shall apply, allowing for a supplementary self-assessment without penalties or interest.

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