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V0781-20 ·7 April 2020 ·consulta-vinculante Medium impact
Tax

Arrears from permanent disability benefits are attributed to the tax year in which the judgment becomes final

A taxpayer asks which tax year should be used to declare arrears from a permanent disability benefit following a court ruling. The DGT rules that these must be attributed to the period in which the judicial resolution became final.

In 6 key points

Lifecycle

2020-04-07PublishedPublished 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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