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V1784-20 ·4 June 2020 ·consulta-vinculante Medium impact
Tax

Recovery of an extraordinary payment must be taxed in the year it becomes due

A query was raised regarding whether the partial recovery of an extraordinary payment from 2013, received in 2019, should be attributed to the year of origin or the year of receipt. The DGT ruled that it must be attributed to the year of receipt (2019), as that is when the right to claim it arises.

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2020-06-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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