Skip to content
V0560-26 ·10 March 2026 ·consulta-vinculante Medium impact
Tax

Salaries from judicial rulings charged to the year of finality

A taxpayer asks when to declare salaries from a judicial agreement and whether to apply the 30% reduction for irregular income. The DGT states that such earnings are declared in the year the resolution becomes final and the 30% reduction does not apply.

In 6 key points

Lifecycle

2026-03-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact