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V0930-17 ·12 April 2017 ·consulta-vinculante Medium impact
Tax

Back pay from voided dismissals is taxed in the year the judgment becomes final and allows for a reduction

A query was raised regarding the taxation of back pay following the annulment of a dismissal and the treatment of unemployment benefit refunds. The DGT has determined that these wages constitute employment income and must be attributed to the year in which the judgment becomes final.

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2017-04-12PublishedPublished 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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