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V0970-21 ·19 April 2021 ·consulta-vinculante Medium impact
Tax

Back pay for professional career progression is taxed in the period it becomes due and may qualify for a 30% reduction

A civil servant requested guidance on how to tax professional career progression back pay received in 2020 for previous years. The DGT has ruled that such payments must be attributed to the period in which the administrative resolution made them due, and that they may qualify for the tax reduction applicable to income with a generation period exceeding two years.

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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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