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V4836-16 10 November 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Salaries are declared when due, unless amount depends on judicial resolution

A worker asks whether they must declare unpaid salaries in their 2015 tax return. The DGT replies that only amounts received must be declared, and that a supplementary self-assessment must be filed when the owed amounts are paid.

The question raised

Requests information on how to prepare their 2015 personal income tax return, clarifying whether they must include only the income received even if it does not appear in their tax data, or if they must also include the income that has not been received.

The DGT's ruling

Employment income is imputed to the period in which it becomes due. If the right to its receipt is pending judicial resolution, the unpaid amounts are imputed to the period in which the resolution becomes final. Notwithstanding, if due to justified circumstances not attributable to the taxpayer, they are received in periods other than those in which they were due, they shall be imputed to the latter through a supplementary self-assessment without penalty or interest. To justify the declared income, the taxpayer must prove the facts by any valid means of evidence upon request by the Administration.

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