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V1351-22 13 June 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimiento neto del trabajo

Deductible employment expenses are attributed to the period in which they become due

A query was raised regarding the temporal attribution of deductible employment income expenses when they are received in a period different from when they become due. The Directorate General for Taxes (DGT) ruled that these expenses must be attributed to the period in which they become due for the recipient.

The question raised

Temporal attribution of deductible expenses from gross employment income when these are received in a tax period subsequent to their due date.

The DGT's ruling

Deductible expenses for determining the net income from employment must be attributed to the tax period in which they become due for the recipient. The concept of other expenses distinct from the aforementioned is excluded from this rule, as it is a lump sum amount that does not have a specific recipient.

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