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V1057-21 ·21 April 2021 ·consulta-vinculante Medium impact
Tax

Professional career back pay must be attributed to the year it becomes due and may qualify for the 30% reduction

A civil servant received professional career back pay in 2020 covering the years 2015 to 2019. The DGT determines that this income must be taxed in the years it was due and analyses whether the reduction for irregular income applies.

In 6 key points

Lifecycle

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

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