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V0974-21 ·19 April 2021 ·consulta-vinculante Medium impact
Tax

Back pay for professional career progression is attributed to the year of administrative resolution and may qualify for tax reduction

A civil servant has enquired 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) has ruled that such payments must be attributed to the year in which the administrative resolution became enforceable and that they may qualify for the tax reduction for irregular income.

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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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