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V3114-23 ·30 November 2023 ·consulta-vinculante Medium impact
Tax

Wage differences from court rulings must be attributed to the tax year in which the resolution becomes final

A query was raised regarding the temporal attribution of wage differences paid in 2023 following an agreement derived from a court ruling with retroactive effects to 2022. The DGT ruled that they must be taxed in the 2022 tax year, the year in which the resolution became final.

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2023-11-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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