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V0428-26 ·27 February 2026 ·consulta-vinculante Medium impact
Tax

Delays in a judicially recognised disability pension are charged to the year the sentence becomes final

A taxpayer asks how to tax delays in a permanent disability pension after winning a judicial claim. The DGT responds that such delays should be charged to the year the sentence becomes final and may benefit from a 30% reduction.

In 6 key points

Lifecycle

2026-02-27PublishedPublished 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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