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V0747-22 5 April 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Back pay must be attributed to the tax year in which it became due via a supplementary tax return

A taxpayer inquired about regularising employment income earned in 2020 but received in 2021. The DGT indicates that, as the amounts were due in 2020, they must be included in that tax year's return.

The question raised

How should the taxpayer proceed to regularize the inclusion of said employment income in their 2020 Personal Income Tax (IRPF) return.

The DGT's ruling

Income from employment is attributed to the tax period in which it becomes due for the recipient. If the due date coincides with the fiscal year in which the work was performed, the attribution corresponds to that period. In the case of arrears received in 2021 but due in 2020, a supplementary tax return for the 2020 fiscal year must be filed. If payment occurs between April 7 and June 30, 2021, the supplementary tax return shall not be subject to penalties or late payment interest.

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