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V0339-25 ·18 March 2025 ·consulta-vinculante Medium impact
Tax

Salaries owed by court rulings charged to the year when the decision becomes final

A company asks how to tax salary arrears recognised by a judicial ruling. The DGT responds that these amounts must be charged to the year when the ruling becomes final, not the payment date.

In 6 key points

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2025-03-18PublishedPublished 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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