MEDIUM
FISCAL

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

V1175-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1175-25
Published
1 Jul 2025

Summary

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.

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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