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V0090-15 ·15 January 2015 ·consulta-vinculante Medium impact
Tax

Repayment of unduly received bonuses must be regularised in the tax years they were declared

A worker inquired whether the repayment of bonuses received in 2006 and 2007, following decrees declared unlawful, should affect their 2013 tax return. The DGT ruled that the impact must be accounted for in the tax years in which they were declared as income.

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2015-01-15PublishedPublished 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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