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Practical Income Manual 2022.

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.

The 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 Personal Income Tax .

Thus, if the arrears are received between January 1, 2023 and the beginning of the deadline for submitting the personal income tax returns corresponding to the 2022 financial year, the complementary self-assessment must be submitted in said year before at the end of the submission period (until June 30, 2023), except in the case of arrears for the 2022 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 2022 financial year (June 30, 2023), 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 2022. fiscal year 2023.

Therefore, depending on whether the arrears are received before the start of the period for submitting personal income tax returns corresponding to the 2022 financial year, during said period or after it and depending on whether they are arrears from years prior to 2022 or of the 2022 fiscal year itself, we find ourselves with the following situations:  

  1. If the arrears are received between January 1, 2023 and April 10, 2023, that is, before the start of the period for submitting personal income tax returns c For fiscal year 2022 we can distinguish:  

    • When dealing with arrears from a year prior to 2022 , the complementary self-assessment must be submitted in said year before the end of the submission period (until the June 30, 2023) 

    • When dealing with arrears for the 2022 financial year itself , these must be included in the self-assessment for said financial year. 

  2. If the arrears are received between April 11 and June 30, 2023, that is, during the period for submitting personal income tax returns c corresponding to the 2022 financial year we can distinguish:  

    • When dealing with arrears from a financial year prior to 2022, the complementary self-assessment of the financial year to which they correspond It must be submitted within the period between the receipt of the arrears and the end of the declaration period for the 2023 financial year.  

    • When dealing with arrears for the 2022 fiscal year itself , these may be included in the self-assessment for said fiscal year itself or include them in a complementary self-assessment that must be submitted before the end of the declaration period for the 2023 financial year. 

  3. If the arrears are received after the end of the filing period of the personal income tax returns c corresponding to the 2022 financial year (that is, after June 30, 2023), 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 2023 financial year. 

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.