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An interim civil servant inquires about the taxation of back pay for professional career supplements received in 2020 following administrative recognition of rights. The DGT rules that these payments must be attributed to the period in which they became due and analyses the application of the reduction for irregular income.
This ruling clarifies the temporal imputation of back pay for civil servants, ensuring that income is taxed in the year the right to receive it arose rather than when it was physically paid, which may affect the application of tax reductions for irregular income.
The tax team reviews your specific situation.
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