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V0830-21 ·7 April 2021 ·consulta-vinculante Medium impact
Tax

Back pay for professional career progression must be attributed to the period it was due and may qualify for the 30% reduction

A civil servant inquired about the taxation of back pay for a professional career progression supplement received in 2020 but relating to previous years. The Directorate General for Taxes (DGT) ruled that such payments must be attributed to the period in which they were due and analysed the application of the reduction for income with a generation period exceeding two years.

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2021-04-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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