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V0678-25 ·15 April 2025 ·consulta-vinculante Low impact
Tax

Imputation of back pay by judicial ruling and application of the 30% reduction

DGT states that salaries are charged to the year when the decision becomes final and that legal interest is considered a patrimonial gain.

In 6 key points

How it affects those involved

Salaries are imputed to the year of finality of the judicial decision; legal interest is classified as a patrimonial gain.

Lifecycle

2025-04-15PublishedPublished 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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