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A worker inquired whether she should include in her 2020 tax return certain salary arrears collected in January 2021. The DGT responds that, as these are earnings due in 2020, they must be taxed in that fiscal year.
Question raised: The taxpayer requests to know whether she must include such arrears in the Personal Income Tax return corresponding to the 2020 tax period.
Income from employment must be attributed to the tax period in which it becomes due. If, due to justified circumstances not attributable to the taxpayer, it is received in a different period, it shall be attributed to the fiscal year in which it was due. Since it was collected in January 2021, prior to the opening of the 2020 tax filing period, a supplementary self-assessment is not required.
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