Skip to content
V0833-20 ·13 April 2020 ·consulta-vinculante Medium impact
Tax

Judicially recognized six-year increments are taxed in the fiscal year in which the judgment becomes final

A taxpayer inquires as to when six-year increments recognized by judicial sentence must be declared and how the resulting interest is taxed. The DGT clarifies that the six-year increments are imputed to the year the judgment becomes final and that compensatory interest constitutes capital gains.

In 6 key points

Lifecycle

2020-04-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact