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V0339-19 ·15 February 2019 ·consulta-vinculante Medium impact
Tax

Compensation for judicial reinstatement must be attributed to the tax year in which the judgment becomes final

An employee received compensation following a court ruling that recognised their right to reinstatement. The Tax Agency has determined that this income must be taxed in the year the judgment became final, rather than when the payment was actually received.

In 6 key points

Lifecycle

2019-02-15PublishedPublished 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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