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V0964-21 ·19 April 2021 ·consulta-vinculante Medium impact
Tax

Back pay for professional career progression must be taxed in the year the administrative resolution is issued

A civil servant enquired whether back pay for a professional career supplement from 2019 should be taxed in that year or in 2020. The DGT ruled that it must be attributed to the tax year in which it becomes enforceable, i.e., when the resolution is issued.

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2021-04-19PublishedPublished 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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