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V0507-14 ·25 February 2014 ·consulta-vinculante Medium impact
Tax

Income received via court ruling is attributed to the period when the judgment becomes final

A taxpayer inquired about when to declare amounts received after being appointed as a civil servant via a court ruling. The DGT ruled that income pending a judicial decision must be attributed to the tax period in which the judgment becomes final.

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2014-02-25PublishedPublished 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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