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V0617-20 ·31 March 2020 ·consulta-vinculante Medium impact
Tax

Processing wages and temporary disability updates are taxed in the year the judgment becomes final or payable

A worker enquired about when to declare processing wages following the annulment of her dismissal and the update to her temporary disability benefit. The DGT ruled that this income must be taxed in the tax year in which the court judgment becomes final.

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2020-03-31PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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