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V1173-25 ·1 July 2025 ·consulta-vinculante Medium impact
Tax

Wage arrears from judicial rulings are attributed to the year the decision becomes final

A worker received 38,000 euros for wage differences arising between 2018 and 2025 under a judicial agreement. Tax authorities determine that these income must be taxed in 2025, the year the ruling becomes final, and allow the reduction for irregularity.

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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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