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A civil servant inquired about the taxation of back pay for a professional career progression supplement received in 2020 but relating to previous years. The DGT ruled that such payments must be attributed to the period in which they became due and analysed the application of the reduction for irregular income.
This ruling clarifies the temporal attribution of back pay for civil servants, ensuring that such income is taxed in the period it was legally due rather than when received, and confirms eligibility for the tax reduction applicable to irregular income.
The tax team reviews your specific situation.
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