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V1813-24 ·19 July 2024 ·consulta-vinculante Medium impact
Tax

Back pay must be attributed to the tax year in which the court ruling becomes final

A worker inquired whether back pay following a dismissal declared null and void should be taxed in 2023 or 2024. The DGT ruled that it must be attributed to the period in which the judicial resolution becomes final.

In 6 key points

Lifecycle

2024-07-19PublishedPublished 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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