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MEDIUM
FISCAL

Delays from 2023 GDP increase must be taxed in 2024

V1082-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1082-25
Published
25 Jun 2025

Summary

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.

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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