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V2174-15 ·15 July 2015 ·consulta-vinculante Medium impact
Tax

Back pay resulting from a judicial ruling is imputed to the tax year in which the resolution becomes final

An interim civil servant recovers economic rights following a judicial ruling that annuls her dismissal. The DGT clarifies that this back pay must be taxed in the year the ruling becomes final and specifies how to calculate the withholding tax.

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2015-07-15PublishedPublished 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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