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V0677-25 ·15 April 2025 ·consulta-vinculante Medium impact
Tax

Judicial delays attributed to the 2024 exercise

A worker asks how to tax delays from a judicial ruling that recognises professional levels and career progression from 2018. The DGT responds that the delays must be fully attributed to 2024 and that level advances allow a 30% reduction.

In 6 key points

Lifecycle

2025-04-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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