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V1082-25 ·25 June 2025 ·consulta-vinculante Medium impact
Tax

Delays from 2023 GDP increase must be taxed in 2024

A public sector employee asks whether delays received in 2024 due to the 2023 GDP increase should be taxed in 2023 or 2024. The DGT determines they should be taxed in 2024 as that is when the conditions for taxable income are met.

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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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