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V1175-25 ·1 July 2025 ·consulta-vinculante Medium impact
Tax

When to report salary difference compensation depends on judicial or agreement basis

A worker asks when to declare salary difference compensation for 2023 and 2024 agreed in 2025. The DGT states that the imputation date depends on whether the right to the amount stems from a judicial ruling or from the enforceability of the agreed arrangement.

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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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