Skip to content
V1415-24 ·13 June 2024 ·consulta-vinculante Medium impact
Tax

Arrears in compensatory pensions must be attributed to the period they were due via supplementary tax returns

A taxpayer received €129,000 in 2023 for unpaid compensatory pensions spanning from 2012 to 2019 following judicial enforcement proceedings. The DGT has ruled that these amounts must be attributed to the years they were due rather than the year they were collected.

In 6 key points

Lifecycle

2024-06-13PublishedPublished 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