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V0369-23 ·21 February 2023 ·consulta-vinculante Medium impact
Tax

Back pay for professional career progression is attributed to the year it becomes due and may qualify for the 30% reduction

Following a court ruling, a worker received a lump sum in 2021 for salary differences related to professional career progression from 2010 to 2020. The DGT has ruled that these earnings must be attributed to the period in which they become due and that they may benefit from the reduction for generation periods exceeding two years.

In 6 key points

Lifecycle

2023-02-21PublishedPublished 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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