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A trainee civil servant has requested clarification on how to tax back pay received via a court ruling after several years of non-payment. The Directorate General for Taxes (DGT) has determined that amounts corresponding to the period prior to the ruling must be attributed to the year in which the judgment becomes final.
This ruling clarifies the timing of tax liability for retroactive payments resulting from legal disputes, ensuring that back pay is taxed in the year the right to receive it is legally finalised rather than when the debt was originally incurred.
The tax team reviews your specific situation.
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