1. Perception of delays in work performance

Regulations: Art. 14.2 b) Law Income Tax

Remember: Amendments to tax returns for tax periods prior to 2024 will be made in accordance with the previous system provided for in Article of the Personal Income Tax Regulations, as amended by Royal Decree 1074/2017 of 29 December. 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 allocated to the tax periods in which they were due, and, where applicable, the corresponding corrective self-assessment for the 2024 fiscal year must be filed.

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 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 for IRPF .

Therefore, depending on whether the arrears are received before the start of the period for filing personal income tax returns for the 2024 financial year, during that period, or after it, and depending on whether they are arrears from financial years prior to 2024 or from the 2024 financial year itself, we find ourselves in the following situations: 　

Note: If the corrective declaration corresponding to the 2024 financial year corresponds to this circumstance, the taxpayer must mark with an "X" box [108] in the "Corrective self-assessment" section of the declaration.