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V2784-14 15 October 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación temporal

2013 salary arrears must be attributed to the 2013 tax year even if paid in 2014

An employee inquired about when to declare 2013 salary payments owed by her company that were to be paid in 2014. The Directorate General of Taxes (DGT) ruled that employment income must be attributed to the period in which it becomes due, which in this case is 2013.

The question raised

Temporal attribution of the remuneration to be received by the taxpayer.

The DGT's ruling

Income from employment is attributed to the tax period in which it becomes due to the recipient. If arrears correspond to 2013, the attribution must be made in said fiscal year. If they are collected between January 1 and April 22, 2014, they must be included in the 2013 tax return. If they are collected as of April 23, 2014, a supplementary tax return must be filed within the period between receipt and the end of the deadline for the 2014 tax return.

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