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V1374-14 ·21 May 2014 ·consulta-vinculante Medium impact
Tax

Income received via court ruling must be attributed to the tax year in which the decision becomes final

A taxpayer inquired which tax year should be used to declare a salary supplement received in 2013 following a court ruling. The DGT ruled that it must be attributed to 2013, the year the decision became final.

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2014-05-21PublishedPublished 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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