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V1888-14 ·14 July 2014 ·consulta-vinculante Medium impact
Tax

Salaries received in 2013 following a revoked sanction must be taxed in 2013

A civil servant requested the payment of 2010 wages following the revocation of an administrative sanction. The Tax Agency has determined that this income must be taxed in the year it becomes due, which is 2013.

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2014-07-14PublishedPublished 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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