Skip to main content
Practical Guide to Income Tax 2025. Part 1.

1. Perception of delays in work performance

Regulations: Art. 14.2 b) Law PIT

Remember: Amendments to declarations corresponding to tax periods prior to 2024 will be made in accordance with the previous system provided for in Article 67 bis of the Regulations of the PIT, as amended by Royal Decree 1074/2017, of December 29. Therefore, in the cases analyzed below, the references made to the corrective self-assessment must be understood as being made to the supplementary self-assessments to the extent that they affect self-assessments for fiscal years prior to 2024 and, consequently, the income manual corresponding to the affected tax period must be consulted.

This reason for adjustment should be indicated 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 due. These amounts must be attributed to the tax periods in which they were due, and, where appropriate, the corresponding corrective self-assessment for the 2025 tax year must be carried out.

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

The corrective self-assessment, which will not entail any penalty, late payment interest or any surcharge, must 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.

Therefore, depending on whether the arrears are received before the start of the period for filing the personal income tax returns for the 2025 tax year, during that period or after it, and depending on whether they are arrears from tax years prior to 2025 or from the 2025 tax year itself, we find the following situations: 　

  1. If delays are perceived between January 1, 2026 and April 7, 2026, that is, before the start of the period for filing personal income tax returns For the year 2025 we can distinguish:　

    • When dealing with arrears from a fiscal year prior to 2025, The supplementary or corrective self-assessment, as appropriate, for the year to which they correspond must be submitted in that year before the end of the submission period (until June 30, 2026).　

    • When it comes to delays from the 2025 fiscal year itself, These must be included in the self-assessment for that year.　

  2. If delays are perceived between April 8 and June 30, 2026, that is, during the period for filing personal income tax returns cFor the year 2025 we can distinguish:　

    • When dealing with arrears from a fiscal year prior to 2025, The supplementary or corrective self-assessment, as appropriate, for the 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 2026 year.

      Please note that amendments to tax returns for tax periods prior to 2024 will be made in accordance with the previous system, that is, by submitting the supplementary self-assessment for the fiscal year to which the aforementioned arrears apply.　

    • When it comes to delays from the 2025 fiscal year itself, These may be included in the self-assessment for that year or included in a corrective self-assessment for the 2025 year, which must be submitted before the end of the declaration period for the 2026 year.　

  3. If the delays are noticed after the end of the filing period of the personal income tax returns corresponding to the fiscal year 2025 (that is, after June 30, 2026), the corrective self-assessment corresponding to the 2025 or 2024 tax year (they could be from tax years prior to 2024; Supplementary self-assessments for years prior to 2024) must be submitted within the period between the receipt of the arrears and the end of the declaration period for the 2026 year.　

Note: If the amended return for the 2025 fiscal year corresponds to this circumstance, the taxpayer must mark the box with an "X". [108] from the "Corrected Self-Assessment" section of the declaration.