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V1090-25 ·25 June 2025 ·consulta-vinculante Low impact
Tax

Delays in professional career recognition are charged to the year of finality and may benefit from a 30% reduction

A doctor asks how to tax delays from 2019 to 2023 after obtaining judicial recognition of her professional career. The DGT responds that these amounts are income from work and must be fully charged to the 2024 tax year.

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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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