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V1056-21 ·21 April 2021 ·consulta-vinculante Medium impact
Tax

Back pay for professional career progression is attributed to the period when the administrative resolution becomes enforceable

An interim civil servant asks how to tax back pay for a professional career supplement received in 2020 but relating to 2019. The DGT determines that these must be attributed to the period in which they become enforceable according to the administrative resolution, and that the reduction for irregularity does not apply.

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Lifecycle

2021-04-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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