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V2099-25 ·6 November 2025 ·consulta-vinculante Medium impact
Tax

Wages differences are charged to the year when the judicial decision becomes final

A worker asks when a one-off payment of five years' wage differences following a judgment should be declared. The DGT responds that it is declared in the year the judgment becomes final and that a reduction for irregularity may apply if the generation period exceeds two years.

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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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