Skip to content
V0846-22 ·20 April 2022 ·consulta-vinculante Medium impact
Tax

Back pay for overtime is attributed to the year the court ruling becomes final

A taxpayer inquired about the correct tax year for declaring overtime payments received for the period 2018 to 2020 following a court ruling. The DGT ruled that these must be attributed to the tax year in which the judgment becomes final and examined the possibility of applying a tax reduction.

In 6 key points

Lifecycle

2022-04-20PublishedPublished 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