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V3238-23 ·13 December 2023 ·consulta-vinculante Medium impact
Tax

Arrears in employment income are attributed to the tax year in which the judicial ruling becomes final

A query was raised regarding when salary arrears resulting from a judicial ruling should be taxed and which withholding rate to apply. The DGT determines that they must be attributed to the tax year in which the judgment becomes final and a 15% withholding rate should be applied.

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2023-12-13PublishedPublished 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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