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V0918-21 ·14 April 2021 ·consulta-vinculante Medium impact
Tax

Professional career back pay is taxed in the year it becomes due and may qualify for a 30% reduction

An interim civil servant received professional career back pay in 2020 relating to previous financial years. The DGT determines that this income must be taxed in 2020 and analyses whether the reduction for irregular income applies.

In 6 key points

Lifecycle

2021-04-14PublishedPublished 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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