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Form 100. Personal Income Tax Declaration 2023

7,1,7. Temporary attribution

General rule

Work income, both income and expenses, is attributed to the tax period in which it is 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 attributed to the tax period in which it becomes final.

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

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

    The declaration will be presented in the period between the date on which it is received and the end of the immediately following tax declaration period.

  3. In the case of income derived from the transfer of the exploitation of copyrights that accrue over several years, the taxpayer may choose to allocate the advance payment as the rights accrue.

  4. The income from work in kind derived from the delivery of shares or participations of an emerging company referred to in Law 28/2022, of December 21, on the promotion of the ecosystem of emerging companies, which, meeting the requirements established in letter f) of section 3 of article 42 of the Personal Income Tax Law are not exempt because they exceed the amount provided for in said article, they will be charged in the tax period in which any of the following circumstances occur:

    • That the capital of the company be admitted to trading on the stock exchange or in any multilateral trading system, Spanish or foreign.

    • That the corresponding action or participation is removed from the taxpayer's assets.

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