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V1979-22 ·16 September 2022 ·consulta-vinculante Medium impact
Tax

Councillor remuneration received via court ruling must be attributed to the year the judgment becomes final

A councillor inquired when to declare municipal salaries that were not received due to a judicially annulled agreement, and whether the reduction for irregularity could be applied. The DGT ruled that these must be declared in the year the judgment becomes final and that the 30% reduction cannot be applied because the period of generation is less than two years.

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2022-09-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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