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V0624-15 ·20 February 2015 ·consulta-vinculante Medium impact
Tax

40% reduction not applicable to salary arrears arising from court rulings

A civil servant inquired whether salary supplement arrears recognised by a court ruling could benefit from the 40% reduction, given that the generation period exceeded two years. The Directorate General of Taxes (DGT) ruled that this reduction is not applicable.

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2015-02-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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