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V1106-21 ·27 April 2021 ·consulta-vinculante Medium impact
Tax

Professional career back payments must be attributed to the period they were due and may qualify for the 30% reduction

A civil servant received back payments for professional career supplements in 2020, covering the years 2015 to 2019. The DGT has ruled that these earnings must be attributed to the period in which they became due and allows for the application of the reduction for income with a generation period exceeding two years.

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2021-04-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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