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V0471-23 ·1 March 2023 ·consulta-vinculante Medium impact
Tax

Back pay for professional career progression is attributed to the period when the judicial or administrative ruling becomes final

A query was raised regarding when back pay for professional career progression supplements for healthcare staff must be taxed for Income Tax (IRPF) following a court ruling. The Directorate General for Taxes (DGT) determines that these payments are attributed to the period in which the judicial ruling becomes final or, if prior recognition is required, when the administrative resolution is issued.

In 6 key points

How it affects those involved

This ruling clarifies the timing for tax liability regarding retroactive payments resulting from legal or administrative decisions, affecting both healthcare professionals and tax administration.

Lifecycle

2023-03-01PublishedPublished 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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