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V1112-22 ·19 May 2022 ·consulta-vinculante Medium impact
Tax

30% tax reduction inapplicable for income generated over less than two years

An interim civil servant has filed a legal claim for unpaid salary supplements. The Directorate General of Taxes (DGT) has ruled that this income must be attributed to the tax year in which the court judgment becomes final, and that the 30% reduction does not apply because the period of generation is less than two years.

In 6 key points

How it affects those involved

This ruling clarifies the temporal imputation of income derived from judicial settlements and reinforces the strict two-year requirement for applying the tax reduction for irregular income.

Lifecycle

2022-05-19PublishedPublished 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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