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V0258-26 ·6 February 2026 ·consulta-vinculante Medium impact
Tax

Salaries owed by judicial ruling must be imputed to the exercise in which the decision becomes final

A taxpayer asks when taxation applies to unpaid salaries due to a judicial ruling acknowledging salary differences. The DGT responds that such amounts must be imputed to the exercise in which the ruling becomes final and examines the application of the reduction for generation periods exceeding two years.

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2026-02-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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