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V1051-22 ·10 May 2022 ·consulta-vinculante Medium impact
Tax

30% reduction for back pay may apply where the generation period exceeds two years

A civil servant enquired whether professional career back pay received in 2021, relating to the years 2015-2020, qualified for the reduction under Article 18.2 of the LIRPF. The DGT has ruled that temporal imputation corresponds to the year in which the administrative resolution of recognition was issued.

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2022-05-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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