Doctrine by topic · DGT Observatory

Amended Tax Return: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 11 rulings · 2020–2026

Current position

Employment income must be attributed to the tax period in which it becomes due to the recipient. When income is unduly received, the tax impact corresponds to the fiscal year in which it was declared as income, and the taxpayer must file an amended tax return for the corresponding year. In cases where no amended tax return form exists for the fiscal year, the rectification procedure under Article 120.3 of the LGT (General Tax Law) must be applied.

The DGT's position remains constant regarding the attribution of income to the year it becomes due and the necessity of rectifying the period in which the income was received. No change in criterion is observed, but rather a repeated application of the obligation to rectify the tax returns of the year in which the undue income occurred.

Turning points

  1. V1348-26

    Establishes that in the absence of an amended tax return form for a specific fiscal year, the rectification procedure of Article 120.3 of the LGT must be used.

Analysis based on 11 of 11 rulings with a stated position. Updated 27 September 2026.

Rulings on this topic

11
V5307-26 28 Jul 2026

Premiums under special social agreement are deductible in IRPF

SG de Impuestos sobre la Renta de las Personas Físicas
convenio especialseguridad socialgastos deduciblesrendimiento neto del trabajocotizaciones obligatorias LIRPF — Ley 35/2006 del IRPF art. 19.2RIRPF — RD 439/2007, Reglamento del IRPF art. 67 bis
Affects CompanyExpat · Non-residentIndividual
V1348-26 3 Jun 2026

Salaries increases imputed to year of exigibility, 2024

SG de Impuestos sobre la Renta de las Personas Físicas
imputación temporalrendimientos del trabajoexigibilidadautoliquidación rectificativaconvenio colectivo LIRPF — Ley 35/2006 del IRPF art. 14.1LIRPF — Ley 35/2006 del IRPF art. 14.2.b)
Affects CompanyExpat · Non-residentIndividual
V0220-26 4 Feb 2026

Income from improper work payments must be declared in the year received

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajoimputación temporalrendimientos indebidamente percibidosautoliquidación rectificativaperíodo impositivo LIRPF — Ley 35/2006 del IRPF art. 14.1.aLGT — Ley 58/2003 General Tributaria art. 120.3
Affects CompanyExpat · Non-residentIndividual

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