Skip to content
V2992-18 ·21 November 2018 ·consulta-vinculante Medium impact
Tax

Back pay is imputed to the tax year in which the judgment becomes final

A professional inquired as to when back pay deposited in court following a dismissal declared null and void must be declared. The DGT responds that these amounts are imputed to the period in which the judgment becomes final.

In 6 key points

Lifecycle

2018-11-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact