MEDIUM
FISCAL

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

V0628-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0628-25
Published
4 Apr 2025

Summary

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.
PDF on boe.es

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