Skip to content
V2113-17 ·10 August 2017 ·consulta-vinculante Medium impact
Tax

Back pay must be attributed to the tax year in which the court ruling becomes final

A query was raised regarding when back pay must be taxed following a ruling of unfair dismissal. The Directorate General for Taxes (DGT) has ruled that such amounts must be attributed to the tax period in which the judicial resolution becomes final.

In 6 key points

Lifecycle

2017-08-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact