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V1069-25 ·25 June 2025 ·consulta-vinculante Medium impact
Tax

Wages owed by court judgment must be attributed to the exercise in which the decision becomes final

A taxpayer asks about the tax treatment of unpaid wages (CPT and related items) recognised by judicial judgment. The DGT states these income must be attributed to the exercise in which the decision becomes final and examines the possibility of applying a reduction for irregularity.

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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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