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MEDIUM
FISCAL

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

V2099-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2099-25
Published
6 Nov 2025

Summary

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.

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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