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A civil servant inquired about the taxation of backdated professional career allowances received in 2020 for previous periods. The Directorate General for Taxes (DGT) ruled that these must be attributed to the year in which the administrative resolution made them due, and that they may benefit from the reduction for irregular income if legal requirements are met.
This ruling clarifies the timing of tax liability for backdated payments in the public sector, ensuring that the year of entitlement, rather than the year of receipt, determines the tax period and potential eligibility for irregular income tax relief.
The tax team reviews your specific situation.
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