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V2208-14 7 August 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · salarios de tramitación

Processing wages must be attributed to the tax year in which they are collected via supplementary self-assessment

A query was made regarding which tax year processing wages should be attributed to following a court ruling. The DGT ruled that, as the income was not received due to reasons beyond the taxpayer's control, they must be attributed to the tax year in which they are actually collected.

The question raised

Cuestión planteada Se consulta el período impositivo al que deben imputarse los salarios de tramitación.

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What is published here, applied to a company or a specific case. The first meeting is free.

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