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V0163-16 ·19 January 2016 ·consulta-vinculante Medium impact
Tax

Remuneration differences resulting from a judicial ruling are imputed to the tax year in which the resolution becomes final

A query is made regarding when remuneration supplement differences paid following a judicial order extending its effects must be taxed under Personal Income Tax (IRPF). The DGT responds that they must be imputed to the tax period in which the judicial resolution becomes final.

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Lifecycle

2016-01-19PublishedPublished 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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