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V1496-18 1 June 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación temporal

Employment income must be attributed to the year it becomes due, regardless of what is stated in the tax draft

A taxpayer asks whether income from 2016, which appears in their 2017 tax data communication, should be declared in 2017. The DGT rules that attribution depends on when the payment becomes due rather than the information provided by the payer.

The question raised

Cuestión planteada Imputación temporal.

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