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V1209-18 10 May 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación temporal

2017 salary arrears must be taxed in the 2018 tax year if they become due in that year

A query was raised regarding whether salary arrears resulting from the 2017 minimum wage update should be attributed to 2017 or to the year they are paid. The Directorate General for Taxes (DGT) ruled that they must be attributed to the tax year in which they become due to the employee.

The question raised

Temporal imputation of said back pay.

The DGT's ruling

The back pay corresponding to the year 2017 must be attributed to the 2018 tax period, as it is during this fiscal year that its enforceability arises according to the collective bargaining agreement. Therefore, it is not attributed to previous fiscal years since it is satisfied in the same period as its enforceability.

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