Perception of delays in work performance

Regulations: Art. 14.2 b) Law PIT

A supplementary self-assessment must be submitted 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 due. These amounts must be attributed to the tax periods in which they were payable, and, where appropriate, the corresponding supplementary self-assessment must be made.

See in this regard the section " Temporal imputation of employment income " in Chapter 3.

This supplementary self-assessment, which will not entail any penalty, late payment interest or surcharge, shall be submitted within the period between the date on which the arrears are received and the end of the immediately following period for declarations by the PIT.

Thus, if the arrears are perceived between January 1, 2020 and the start of the deadline for filing tax returns, PIT corresponding to the 2019 financial year, the supplementary self-assessment must be submitted in that year before the end of the submission period (until June 30, 2020), unless it concerns arrears from the 2019 financial year, in which case they will be included in the self-assessment for that financial year.

For arrears received after the start of the 2019 tax return filing period, the supplementary self-assessment must be submitted within the period between the receipt of the arrears and the end of the 2020 tax return filing period.

Note: If the supplementary declaration responds to this circumstance, the taxpayer must mark with an "X" the box [108] of the "Supplementary declaration" section of the declaration.