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V0898-25 ·26 May 2025 ·consulta-vinculante Low impact
Tax

Arrears of a disability pension resulting from a judicial ruling are imputed to the year the resolution becomes final

A taxpayer asks how to tax pension arrears following a court judgment and how to prove their disability. The DGT states that arrears are charged to the year when the judgment becomes final and the minimum disability rate may be applied in the relevant years.

In 6 key points

How it affects those involved

Taxpayers must account for pension arrears in the year the judgment becomes final and may apply the minimum disability rate for disability-related income.

Lifecycle

2025-05-26PublishedPublished 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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