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V0904-25 ·26 May 2025 ·consulta-vinculante Medium impact
Tax

Compensations from a collective agreement for salary delays are charged to the exercise in which they were originally due

A sports entity asks about the nature and tax period of delayed salaries through a collective agreement due to the COVID-19 crisis. The DGT determines that delayed salaries must be taxed in the exercise in which they were originally due, and new salaries are taxed according to their new due date.

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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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