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V1186-25 ·1 July 2025 ·consulta-vinculante Medium impact
Tax

Repayment of unlawful productivity supplement must be corrected in the year it was received

A taxpayer must return a 2017 productivity supplement after a court ruling annuls the payment decree. Tax authorities state the repayment does not affect the current year's declaration but must be corrected in the 2017 tax return.

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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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