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V1023-21 ·20 April 2021 ·consulta-vinculante Medium impact
Tax

Back pay for professional career progression must be attributed to the tax year in which the administrative resolution is enforceable

A civil servant from the Generalitat Valenciana inquired about the taxation of back pay for a professional career supplement received in 2020 but relating to previous years. The DGT ruled that such payments must be attributed to the period in which the administrative resolution for recognition becomes enforceable, and that the 30% reduction for income generated over a period exceeding two years may apply.

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2021-04-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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