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V2135-25 ·11 November 2025 ·consulta-vinculante Medium impact
Tax

Judicial amounts imputed to the year when the decision becomes final

A claimant seeks back pay for 2020 to 2023, received in 2025. Tax authorities state that the payment is taxable in the year the judgment becomes final (2024) and that interest for delay constitutes capital gains.

In 6 key points

Lifecycle

2025-11-11PublishedPublished 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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