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A worker inquires about when to declare unpaid wages resulting from a labour dispute, the nature of late payment interest, and the deductibility of legal fees. The DGT rules that wages are imputed when the resolution becomes final and compensatory interest is taxed as capital gains.
Cuestión planteada Tributación del importe pendiente de reclamación y de los intereses de demora que en su caso se establezcan en el procedimiento judicial. Deducibilidad de los gastos de abogado.
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