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V2030-25 ·29 October 2025 ·consulta-vinculante Medium impact
Tax

Delays in gender pay supplement affect judicial enforcement and follow main pension regime

The taxpayer asks how to tax pension supplement arrears recognised by judicial decision and whether the reduction under the second transitional provision of the LIRPF can be applied. Hacienda responds that arrears must be attributed to the year in which the judgment became final and that the supplement follows the same tax regime as the main pension.

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Lifecycle

2025-10-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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