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V1829-25 ·13 October 2025 ·consulta-vinculante Medium impact
Tax

Wages from null dismissal rulings are charged to the year when the judgment becomes final

A worker asks how to declare wages received after a null dismissal judgment and what happens to the repayment of unemployment benefits. Tax authorities state that the wages are charged to the year when the judgment becomes final and that the repayment affects the year in which the income was declared.

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2025-10-13PublishedPublished 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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