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V1155-25 ·1 July 2025 ·consulta-vinculante Medium impact
Tax

Judicial arrears may qualify for 30% reduction if generation period exceeds two years

The consultant asks how to tax judicially recognised arrears from a destination supplement. The DGT states that such arrears are attributed to the year when the judgment becomes final and may benefit from a 30% reduction if the generation period exceeds two years.

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2025-07-01PublishedPublished 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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