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V0891-19 ·24 April 2019 ·consulta-vinculante Medium impact
Tax

Judicially recognised owed salaries are attributed to the tax year in which the ruling becomes final

A taxpayer asks which tax year should be used to declare amounts for owed salaries recognised in a judicial conciliation act. The DGT responds that these must be attributed to the tax year in which the judicial ruling becomes final.

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2019-04-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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