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V1331-21 ·11 May 2021 ·consulta-vinculante Medium impact
Tax

Compensation from court rulings must be taxed in the year the judgment becomes final

A doctor inquired whether compensation received in 2021 should be taxed in 2020, the year the court ruling granting it became final. The DGT ruled that the temporal imputation corresponds to the tax year in which the judgment becomes final, regardless of when the funds are actually received.

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2021-05-11PublishedPublished 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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