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V0282-17 ·3 February 2017 ·consulta-vinculante Medium impact
Tax

Salary supplements awarded by court ruling are taxed in the year the judgment becomes final

A worker received salary supplements following a court ruling and a conciliation agreement covering periods dating back to 2012. The DGT has determined that these amounts constitute employment income and must be taxed in the year the judicial resolution became final.

In 6 key points

Lifecycle

2017-02-03PublishedPublished 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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