Skip to content
V1267-23 ·12 May 2023 ·consulta-vinculante Medium impact
Tax

Salary arrears resulting from a judicial ruling are imputed to the year in which the resolution becomes final

A civil servant received in 2022 the payment of seniority increments not received since 2009 following a judicial resolution. The DGT clarifies how these amounts and the legal interest received must be taxed.

In 6 key points

Lifecycle

2023-05-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact