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MEDIUM
FISCAL

Judicial delays attributed to the 2024 exercise

V0677-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0677-25
Published
15 Apr 2025

Summary

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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