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A worker asks in which year to declare overtime paid in 2023 but received in January 2024. The DGT responds that such hours must be attributed to the year in which they became due, i.e. 2023.
Temporal imputation in Personal Income Tax (IRPF) of the amount received.
Employment income is imputed to the tax period in which it becomes due. When, due to circumstances not attributable to the taxpayer, payments are received in periods different from their due date, they shall be imputed to the period of due date through a supplementary tax return. In this case, the due date for overtime pay corresponds to the year in which it was performed, and therefore it must be taxed in 2023.
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