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V1813-23 ·21 June 2023 ·consulta-vinculante Medium impact
Tax

Back pay from professional career progression is attributed to the period when the judicial or administrative ruling becomes final

A taxpayer inquires about the taxation of income from professional career progression obtained via a court ruling and the associated expenses. The DGT rules that these earnings are attributed to the period in which the resolution becomes final.

In 6 key points

Lifecycle

2023-06-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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