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V1087-21 ·23 April 2021 ·consulta-vinculante Medium impact
Tax

Back pay for professional career progression is attributed to the period of enforceability and may qualify for the 30% reduction

An interim civil servant received back pay for professional career progression in 2020, covering the years 2015 to 2019. The DGT rules that these earnings must be attributed to the period in which they become enforceable and analyses the application of the reduction for irregularity.

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2021-04-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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