Skip to content
MEDIUM
FISCAL

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

V1069-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1069-25
Published
25 Jun 2025

Summary

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.

In 6 key points

Lifecycle

2025-06-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The fiscal team reviews your specific situation.

Talk to the fiscal team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact