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V0006-26 ·8 January 2026 ·consulta-vinculante Medium impact
Tax

Indemnification and interest charged in period of final judgment, except in deferred-price transactions

A company asks about the accounting and tax treatment of a reimbursement and its interest after recovering an erroneously paid tax. The DGT states that the income arises when the judgment becomes final and specifies how to account for it according to the payment term.

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2026-01-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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