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V1803-22 ·29 July 2022 ·consulta-vinculante Medium impact
Tax

Arrears from widowhood pensions awarded by court ruling may qualify for the 30% reduction

A taxpayer inquired about the taxation of widowhood pension arrears recognised by a court ruling and their legal interest. The DGT has determined that arrears must be attributed to the year the ruling becomes final and may qualify for the reduction for irregularity, whereas legal interest is taxed as capital gains.

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2022-07-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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