MEDIUM
FISCAL

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

V1173-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1173-25
Published
1 Jul 2025

Summary

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.

In 6 key points

Lifecycle

2025-07-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.
PDF on boe.es

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