Skip to content
V3762-16 ·7 September 2016 ·consulta-vinculante Medium impact
Tax

Income from employment pending judicial resolution is attributed to the tax year in which the judgment becomes final

A taxpayer received €592.53 from FOGASA in 2015 for 2011 collective agreement arrears following a court ruling. The DGT has determined that this employment income must be attributed to the period in which the judicial resolution became final.

In 5 key points

Lifecycle

2016-09-07PublishedPublished 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