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A civil servant has enquired about the taxation of back pay related to a professional career progression supplement for the years 2015 to 2019. The Directorate General for Taxes (DGT) has ruled that such payments must be attributed to the tax year in which the administrative resolution becomes enforceable, and that they may qualify for the tax reduction applicable to income with a generation period exceeding two years.
This ruling clarifies the timing for tax reporting back pay for civil servants and confirms eligibility for specific tax relief on long-term arrears.
The tax team reviews your specific situation.
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