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V1781-18 ·19 June 2018 ·consulta-vinculante Medium impact
Tax

Wage differences from settlement agreements are attributed to the period when the court order becomes final

A worker received payments in 2018 for wage differences from previous years following a settlement agreement. The DGT ruled that arrears must be attributed to the period in which the court order approving the agreement becomes final, and analysed the application of the reduction for irregularity.

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2018-06-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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