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V2499-25 ·15 December 2025 ·consulta-vinculante Medium impact
Tax

Indemnification arises when judicial sentence becomes final

A company asks when it must record a compensation in its financial statements after a judicial tender process. The DGT responds that the income arises when the sentence becomes final, except where the long-term transactions criterion applies.

In 6 key points

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2025-12-15PublishedPublished 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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