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V1108-21 ·27 April 2021 ·consulta-vinculante Medium impact
Tax

Back pay for professional career progression must be attributed to the period of eligibility 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 has ruled that these earnings must be attributed to the period in which they became due and that they may benefit from the reduction for irregular income.

In 6 key points

How it affects those involved

This ruling clarifies the tax treatment of back pay for civil servants, ensuring that earnings are taxed in the period they were earned rather than when received, and confirming eligibility for the reduction for irregular income.

Lifecycle

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

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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