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V0290-25 ·17 March 2025 ·consulta-vinculante Medium impact
Tax

Salaries and interest penalties taxable in years of exigibility

A worker received a judicial judgment on past productivity pay arrears and interest penalties. The DGT rules that salary differences must be attributed to the years in which they became due, and interest penalties must be taxed as capital gains, included in the general tax base.

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2025-03-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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