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Form 100. Personal Income Tax Declaration 2018

7.2.7. Temporary attribution


Work income, both income and expenses, is attributed to the tax period in which it is payable by the recipient.


  1. When all or part of an income has not been paid, because the determination of the right to its collection or its amount is pending a judicial resolution, the unpaid amounts will be attributed to the tax period in which it becomes final.

  2. 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 payable, it will be attributed to them, and, where appropriate, complementary self-assessment will be carried out, without penalty or interest for late payment or any surcharge. .

    When the circumstances provided for in letter a) above occur, the income will be considered payable in the tax period in which the judicial resolution becomes final.

    The declaration will be presented in the period between the date on which it is received and the end of the immediately following tax declaration period.

  3. To the extent that it is not exempt, the unemployment benefit received in its single payment modality in accordance with the provisions of the labor regulations, may be allocated in each of the tax periods in which, if the single payment had not been mediated, would have been entitled to the benefit.

    Said imputation will be made in proportion to the time in each tax period that the person would have been entitled to the benefit if the single payment had not been made.