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V0108-21 ·28 January 2021 ·consulta-vinculante Medium impact
Tax

Back pay from court rulings is attributed to the year the judgment becomes final and may qualify for the 30% reduction

A doctor received unpaid wages following a final court ruling. The DGT has determined that such back pay is attributed to the tax year in which the judgment becomes final and may benefit from the reduction for generation periods exceeding two years.

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2021-01-28PublishedPublished 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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