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A query was raised regarding whether salaries received in 2019 relating to previous years should be taxed in 2019 or in the original years, and whether the statute of limitations applies. The Directorate General for Taxes (DGT) ruled that they must be attributed to the year they became due via a supplementary tax return.
Question raised: Taxation of income from employment received in 2019 corresponding to the tax periods 2014, 2015, 2016, and 2017, and whether the statute of limitations may be invoked.
Income from employment is attributed to the tax period in which it becomes due. If it is received in different periods due to circumstances not attributable to the taxpayer, a supplementary tax return must be filed without penalty or interest. The statute of limitations does not begin to run until the deadline for filing said supplementary return has expired.
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