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V1923-17 ·19 July 2017 ·consulta-vinculante Medium impact
Tax

Back pay is taxed in the year a judgment becomes final and allows for a 30% reduction

A worker inquires about the taxation of back pay received following a ruling of null dismissal and the treatment of the repayment of unemployment benefits received unduly. The DGT rules that back pay must be attributed to the tax year in which the judgment becomes final and that unemployment benefits must be excluded from tax returns where they were incorrectly included.

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2017-07-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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