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V0409-17 ·16 February 2017 ·consulta-vinculante Medium impact
Tax

Compensation for partial permanent disability must be attributed to the tax year in which the court ruling becomes final

A taxpayer inquired about when to declare a lump-sum compensation for partial permanent disability received following a court ruling. The DGT ruled that it must be attributed to the tax year in which the judicial resolution became final, and that a 30% reduction applies.

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2017-02-16PublishedPublished 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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