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V2044-24 ·23 September 2024 ·consulta-vinculante Medium impact
Tax

Salary arrears from 2012 and 2013 must be attributed to the 2021 tax year, with late payment interest attributed to 2023

A civil servant received payments in 2023 for salary differences from 2012 and 2013 following a 2021 resolution. The Tax Agency has ruled that the salaries must be attributed to the year they became due (2021), while the late payment interest must be attributed to the year it was recognised (2023).

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Lifecycle

2024-09-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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