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V0483-26 ·3 March 2026 ·consulta-vinculante Medium impact
Tax

Professional career delays charged to the year of administrative recognition

A doctor asked whether professional career delays from 2023 to 2025 should be taxed annually or in one year, and whether a 30% reduction could apply. The DGT replied that the delays should be fully charged to 2025 and that a 30% reduction is possible if legal requirements are met.

In 6 key points

Lifecycle

2026-03-03PublishedPublished 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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