7,1,7. Temporary attribution

General rule

Earnings from work, both income and expenses, are allocated to the tax period in which they are payable by the recipient.

Special rules

1. When all or part of an income has not been paid, because the determination of the right to its collection or its amount is pending a judicial resolution, the unpaid amounts will be charged to the tax period in which the payment becomes final.

2. When, due to justified circumstances not attributable to the taxpayer, income derived from work is received in tax periods other than those in which it was payable, it will be attributed to these periods, and, where appropriate, a supplementary self-assessment will be made, without any penalty or late payment interest or surcharge.

   When the circumstances provided for in letter a) above occur, the income will be considered payable in the tax period in which the court ruling becomes final.

   The declaration must be submitted within the period between the date on which the tax is received and the end of the immediately following declaration period for the tax.

3. To the extent that it is not exempt, unemployment benefits received in the form of a lump sum in accordance with the provisions of labor regulations may be imputed in each of the tax periods in which, had the lump sum not been made, the person would have been entitled to the benefit.

   This imputation will be made in proportion to the time during each tax period that the person would have been entitled to the benefit had the single payment not been made.

4. In the case of income derived from the transfer of the exploitation of copyright that accrues over several years, the taxpayer may choose to allocate the advance payment against the same as the rights are accrued. (art. 7.3 of the Personal Income Tax Regulations).