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A doctor inquired whether back payments received in 2023 for work carried out in 2022 should be taxed in 2023 or 2022. The DGT ruled that they must be attributed to the tax year in which the work was actually performed, which is 2022.
Question posed: Temporal attribution of the aforementioned arrears in Personal Income Tax.
Income from employment derived from accumulations must be attributed to the tax period in which the work remunerated was performed. As these are circumstances not attributable to the taxpayer, the special rule of attribution to the fiscal year in which they became due is applied. In this case, the attribution corresponds to the 2022 fiscal year. A supplementary tax return is not necessary if the payment occurs before the opening of the filing period for said fiscal year.
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