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Practical Income Manual 2020.

1. Perception of delays in work performance

Regulations: Art. 14.2 b) Law Personal Income Tax

A complementary 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 they were payable. These amounts must be allocated to the tax periods in which they were payable, carrying out, where appropriate, the corresponding complementary self-assessment.

See in this regard the heading " Temporary allocation of income from work " in Chapter 3.

Said complementary self-assessment, which will not entail any penalty or interest for late payment or any surcharge, will 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 Personal Income Tax .

Thus, if the arrears are received between January 1, 2021 and the beginning of the deadline for submitting the personal income tax returns corresponding to the 2020 financial year, the complementary self-assessment must be submitted in said year before end the submission period (until June 30, 2021), except in the case of arrears for the 2020 financial year, in which case they will be included in the self-assessment for said financial year.

For arrears that are received after the end of the period for submitting declarations for the 2020 financial year (June 30, 2021), the complementary self-assessment must be submitted within the period between the receipt of the arrears and the end of the declaration period for the year 2020. fiscal year 2021.

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