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Practical manual for Income Tax 2021.

1. Perception of delays in work performance

Regulations: Art. 14.2 b) Law Income Tax

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.

The supplementary self-assessment, which will not entail any penalty or late payment interest or any surcharge, must be submitted within the period between the date on which the arrears are perceived and the end of the immediately following period for declarations for the IRPF .

Thus, if the arrears are received between January 1, 2022 and the start of the period for filing the IRPF returns corresponding to the 2021 fiscal year, the supplementary self-assessment must be submitted in that year before the end of the filing period (until June 30, 2022), unless they are arrears from the 2021 fiscal year, in which case they will be included in the self-assessment for that fiscal year.

For arrears received after the end of the deadline for filing returns for the 2021 financial year (June 30, 2022), the supplementary self-assessment must be submitted within the period between the receipt of the arrears and the end of the deadline for filing returns for the 2022 financial year.

Therefore, depending on whether the arrears are received before the start of the period for filing personal income tax returns for the 2021 financial year, during said period or after it and depending on whether they are arrears from financial years prior to 2021 or from the 2021 financial year itself, we find the following situations: 　

  1. If the arrears are received between January 1, 2022 and April 5, 2022, that is, before the start of the period for filing personal income tax returns c corresponding to the 2021 fiscal year, we can distinguish: 　

    • In the case of arrears from a year prior to 2021 , the supplementary self-assessment must be submitted in that year before the end of the submission period (until June 30, 2022)　

    • In the case of arrears from the 2021 financial year itself , these must be included in the self-assessment for said financial year.　

  2. If the arrears are received between April 6 and June 30, 2022, that is, during the period for filing personal income tax returns c corresponding to the 2021 fiscal year, we can distinguish: 　

    • In the case of arrears from a fiscal year prior to 2021, the supplementary self-assessment for the fiscal year to which they correspond must be submitted within the period between the receipt of the arrears and the end of the declaration period for the fiscal year 2022. 　

    • In the case of arrears from the 2021 financial year itself , these may be included in the self-assessment for that financial year or included in a supplementary self-assessment that must be submitted before the end of the declaration period for the 2022 financial year.　

  3. If the arrears are received after the end of the deadline for filing the personal income tax returns c corresponding to the 2021 fiscal year (i.e. after June 30, 2022), the supplementary self-assessment must be submitted within the period between the receipt of the arrears and the end of the declaration period for the 2022 fiscal year.　

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