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V1324-25 15 July 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Payment delays must be attributed to the year they were due, not the year received

The consultant asks whether salary arrears from 2023 received in 2024 should be taxed in 2023 or 2024. The DGT responds that they should be attributed to 2023 as the year they became due.

The question raised

Whether it is appropriate to temporally attribute said income to 2023 or to 2024, as the latter is the period in which they were received.

The DGT's ruling

According to Article 14.2.b) of the Personal Income Tax Law (LIRPF), when, due to circumstances not attributable to the taxpayer, income is received in periods different from its accrual, it shall be attributed to the latter. Accrual is determined by the moment when the recipient can claim payment according to existing rules or agreements. Therefore, the arrears for 2023 must be attributed to the 2023 tax period through a supplementary tax return.

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