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V1725-18 ·18 June 2018 ·consulta-vinculante Medium impact
Tax

Back pay for salaries must be imputed to the year in which they were due or when the judicial sentence becomes final

The taxpayer asks how to tax back pay for salaries from the years 2008, 2010, and 2012 in 2017. The DGT indicates that they must be imputed to the years in which they were due or to the year in which the judicial sentence recognizing the right becomes final.

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2018-06-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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