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V1055-25 ·25 June 2025 ·consulta-vinculante Medium impact
Tax

Delays in professional career are charged to the year when the administrative decision makes them due

A worker asks how to declare professional career delays accrued in different years. The DGT responds that such delays should be charged to the year in which the administrative decision renders them due, allowing reduction for irregularities if the requirements are met.

In 6 key points

Lifecycle

2025-06-25PublishedPublished 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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