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A taxpayer inquired about the taxation of back pay following a dismissal declared null and void, and its impact on maternity tax credits. The Directorate General for Taxes (DGT) ruled that such wages are attributed to the year in which the judgment becomes final, and that maternity credits must be calculated by including the social security contributions related to the unpaid wages.
This ruling clarifies the timing for reporting back pay from legal disputes and ensures that maternity tax credits correctly account for social security contributions on those amounts.
The tax team reviews your specific situation.
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