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V1931-15 ·18 June 2015 ·consulta-vinculante Medium impact
Tax

Advances on appealed judgments are not imputed to Personal Income Tax until the resolution becomes final

A trade union and a lawyer inquire as to when they must declare advances from an appealed judicial judgment and the lawyer's fees. The Tax Agency responds that workers do not declare the advance until the judgment becomes final, and the lawyer must impute their income according to the accrual basis or the cash basis.

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Lifecycle

2015-06-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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