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V2114-23 ·19 July 2023 ·consulta-vinculante Medium impact
Tax

Remuneration differences resulting from a court ruling are attributed to the fiscal year in which they are exigible and may be subject to reduction

A civil servant requests information regarding when salary differences received after winning a legal proceeding for appointment as a civil servant must be declared. The DGT determines that they are attributed to the fiscal year in which they are received and that the reduction for irregular income may apply.

Lifecycle

2023-07-19PublishedPublished 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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