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V1427-25 ·29 July 2025 ·consulta-vinculante Low impact
Tax

Professional career payment arrears taxed in year of judgment, with 30% reduction

A union inquires about the taxation of unpaid professional career amounts and legal interest arising from a judgment. The DGT states that amounts are attributed to the year of judgment and interest is considered as capital gains.

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2025-07-29PublishedPublished 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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