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V0628-25 ·4 April 2025 ·consulta-vinculante Medium impact
Tax

Delays in professional career recognition are charged to the period of administrative resolution exigibility

A taxpayer asks how to temporarily assign career delays recognised in 2024 by a judicial ruling. The DGT responds that such delays must be assigned to the period when the administrative recognition decision becomes exigible.

In 6 key points

Lifecycle

2025-04-04PublishedPublished 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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