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A civil servant asks how to declare 700 euros of employment income from 2021 that appear in her 2022 tax data. The DGT responds that temporal attribution depends on the exigibility of the payment and not on the moment of collection.
Question raised Question "with regard to the 2022 Income Tax return, what consideration does that amount of 700 euros have".
The temporal attribution of employment income is determined by the tax period in which it becomes due to the recipient, that is, when they can claim its payment. If the 700 euros of income were due in 2021, they must be attributed to said fiscal year and not to 2022. The payment and reimbursement of amounts attributable to 2021 made in 2022 do not require the filing of a supplementary tax return for said period.
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