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V1067-22 ·12 May 2022 ·consulta-vinculante Medium impact
Tax

Arrears resulting from court rulings must be attributed to the tax year in which the decision becomes final

An employee inquired which tax year should be used to declare arrears for their professional career supplement, received in 2022 following a court ruling. The Directorate General of Taxes (DGT) ruled that these must be attributed to the tax year in which the judicial decision became final.

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2022-05-12PublishedPublished 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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