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The query asks whether enterprise pension contributions earned in 2024 but paid in 2025 should be included in the 2024 model 345. The DGT responds that such contributions must be included in the model 345 corresponding to the tax period to which the contribution is attributed to the worker.
Question posed: Whether employer contributions included in the workers' payroll in December 2024, but whose actual disbursement occurred in 2025, must be included in the informative declaration form 345 for the 2024 fiscal year.
Employer contributions constitute benefits in kind and occur when they are made, at which time they are incorporated into the employee's assets. Form 345 must include the contributions imputed to the participant in the preceding calendar year. Therefore, the information must be included in Form 345 of the tax period to which the employer contribution is to be imputed.
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