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V0977-20 21 April 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Unpaid salary during the tax year must not be included in Personal Income Tax (IRPF)

An employee asks whether she must declare in her 2019 Personal Income Tax return the November 2019 salary that her company has not paid her. The DGT responds that she must not include it in that return if it has not been received.

The question raised

Whether she must include in her 2019 Personal Income Tax return the unpaid amount of the November 2019 salary.

The DGT's ruling

Employment income is attributed to the tax period in which it becomes due. However, if due to justified circumstances not attributable to the taxpayer, the income is received in different periods, it shall be attributed to the period in which it is received. Therefore, if the November 2019 salary is not paid, it is not appropriate to include it in the 2019 return, and it must be included via a supplementary tax return when it is received.

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