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V1497-21 ·21 May 2021 ·consulta-vinculante Medium impact
Tax

Back pay from judicial settlements is attributed to the year the agreement becomes final

A worker enquired when she should pay tax on back pay for supplements covering the years 2017 to 2019, received following a judicial settlement. The DGT ruled that these amounts are attributed to the tax year in which the court order approving the settlement becomes final.

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2021-05-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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