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V0967-21 ·19 April 2021 ·consulta-vinculante Medium impact
Tax

Back pay for professional career progression is taxable in the year the administrative resolution becomes enforceable

A civil servant inquired whether back pay for a professional career supplement relating to 2019 should be taxed in 2019 or 2020. The Directorate General for Taxes (DGT) ruled that such payments must be taxed in the year in which the administrative resolution recognising them becomes enforceable.

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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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