Skip to main content
Form 100. Personal Income Tax Return 2023

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. 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.

  4. Income from work in kind derived from the delivery of shares or interests in a start-up company referred to in Law 28/2022, of December 21, on the promotion of the start-up ecosystem, which, meeting the requirements established in letter f) of section 3 of article 42 of the Personal Income Tax Law, are not exempt for exceeding the amount provided for in said article, will be imputed in the tax period in which any of the following circumstances occur:

    • That the company's capital is eligible for trading on a stock exchange or in any multilateral trading system, whether Spanish or foreign.

    • That the corresponding share or participation leaves the taxpayer's assets.

      However, once the period of ten years from the delivery of the shares or participations has elapsed without any of the circumstances indicated above having occurred, the taxpayer must impute the work income referred to in this letter corresponding to such shares or participations, in the tax period in which the aforementioned period of ten years has been met.