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V1442-25 ·29 July 2025 ·consulta-vinculante Low impact
Tax

Salaries due but unpaid to be charged to the year in which they were due

A teacher from a concertation centre asks how to tax salaries received after a judicial decision. The DGT responds that salaries must be charged to the year in which they were due, and interest delays must be treated as patrimonial 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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