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V0752-16 ·25 February 2016 ·consulta-vinculante Medium impact
Tax

Back pay from court rulings is attributed to the year the judgment becomes final

A trainee civil servant has requested clarification on how to tax back pay received in 2015 following a 2013 court ruling. The Directorate General for Taxes (DGT) indicates that amounts corresponding to the period prior to the ruling must be attributed to the year the judicial decision becomes final.

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Lifecycle

2016-02-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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