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V1030-22 ·6 May 2022 ·consulta-vinculante Medium impact
Tax

Compensatory pensions received late must be attributed to the years they were due

A taxpayer inquired whether compensatory pensions from 2013 and 2014, collected in 2021 via judicial seizure, are exempt or time-barred. The DGT ruled that they are not exempt and must be taxed in the corresponding years through supplementary tax returns.

In 6 key points

How it affects those involved

Taxpayers receiving delayed compensatory pensions must ensure they are reported in the correct tax year via supplementary filings rather than the year of receipt.

Lifecycle

2022-05-06PublishedPublished 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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