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V2096-25 ·6 November 2025 ·consulta-vinculante Medium impact
Tax

Indemnizaciones from provisional execution imputed to the year when the judgment becomes final

A taxpayer asks whether a 30% reduction can be applied to a judicial indemnity collected via provisional execution. The DGT responds that amounts collected through provisional execution do not tax in the year of collection, but when the judgment becomes final.

In 6 key points

Lifecycle

2025-11-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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