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V1157-25 ·1 July 2025 ·consulta-vinculante Medium impact
Tax

Salaries imputed to year of judgment finality; interest treated as patrimonial gain

A taxpayer asks how to tax salary differences and legal interest received after a judicial ruling. The tax authority states that salaries are imputed to the year of final judgment and interest is considered part of patrimonial income included in the general tax base.

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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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