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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A teacher requested clarification on which tax year should be used to declare a salary regularisation received in 2017, covering the periods of 2010 and 2011 following a court ruling. The DGT determined that these earnings must be taxed in 2017, the year in which the administrative appointment recognising her status as a civil servant took effect.
This ruling clarifies the timing for tax reporting on retroactive salary adjustments resulting from judicial decisions, linking the tax liability to the effective date of the administrative appointment rather than the period to which the payments relate.
The tax team reviews your specific situation.
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