Skip to content
V0975-21 ·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 enquired about the taxation of back pay for a professional career progression supplement received in 2020 but relating to previous years. The DGT has determined that such payments must be attributed to the year in which the administrative resolution became enforceable and that they may qualify for the 30% tax reduction for periods of generation exceeding two years.

In 6 key points

Lifecycle

2021-04-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact