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V2176-15 15 July 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación temporal

Temporal imputation of employment income, social security contributions, and tax withholdings in Personal Income Tax (IRPF)

The inquirer asks about the temporal imputation of employment income not received in 2014, as well as its social security contributions and withholdings. The DGT responds that these concepts are imputed in the period in which they are actually received.

The question raised

Temporal imputation in Personal Income Tax (IRPF) of gross employment income and the amounts corresponding to social security contributions and tax withholdings on the same.

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