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V2650-18 ·2 October 2018 ·consulta-vinculante Medium impact
Tax

Judicially recognised salary supplements are attributed to the tax year in which the judgement becomes final

A teacher enquired when to declare amounts from a salary supplement awarded by a court judgement and whether the 30% reduction could be applied. The DGT has determined that these must be attributed to the tax year in which the judicial resolution becomes final, and that the reduction is applicable as the generation period exceeds two years.

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Lifecycle

2018-10-02PublishedPublished 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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