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The taxpayer asks whether a supplementary 2019 tax return must be filed due to the receipt of 18 euros in back pay. The DGT responds that, if the back pay was due in 2019, a supplementary self-assessment for that year must be filed without penalties or interest.
Question posed: Whether a supplementary tax return for the 2019 fiscal year must be filed.
Employment income is attributed to the period in which it becomes due to the recipient. If the back pay corresponds to 2019 and was due in that year, a supplementary 2019 self-assessment must be filed within the period between receipt and the end of the following tax filing period. If the right is recognized by a court judgment, enforceability occurs when the judgment becomes final. In the latter case, the attribution shall be made to the year in which the judgment becomes final.
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