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MEDIUM
FISCAL

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

V2030-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2030-25
Published
29 Oct 2025

Summary

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.

In 6 key points

Lifecycle

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

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