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V2608-21 ·27 October 2021 ·consulta-vinculante Medium impact
Tax

Processing wages must be attributed to the tax year in which the court ruling becomes final

A taxpayer inquired whether wages received from FOGASA should be declared in 2020 or via a supplementary return for 2019. The DGT ruled that they must be attributed to the period in which the judicial resolution becomes final.

In 6 key points

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2021-10-27PublishedPublished 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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