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V0624-16 ·16 February 2016 ·consulta-vinculante Medium impact
Tax

Back pay from court rulings is attributed to the year the judgment becomes final

A trainee civil servant asks how to tax back pay received in 2015 following a 2013 ruling covering the 2008-2014 period. The DGT rules that amounts up to the ruling are attributed to the year the judgment becomes final, while subsequent amounts are attributed to the year they are received.

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2016-02-16PublishedPublished 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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