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V2540-20 ·27 July 2020 ·consulta-vinculante Medium impact
Tax

Wages received via court ruling must be attributed to the tax year in which the judgment becomes final

A taxpayer inquired which tax year should be used to declare wages collected from FOGASA following a court ruling. The DGT has ruled that these amounts must be attributed to the period in which the judicial resolution becomes final.

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2020-07-27PublishedPublished 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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