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A nurse enquires about the taxation of back pay for professional career supplements covering the years 2020 to 2023. The DGT rules that these amounts must be attributed in full to 2023, the year the administrative resolution makes the right enforceable, and that they may be eligible for the reduction for irregular income.
This ruling clarifies the timing of tax liability for retroactive professional increments, ensuring they are taxed when the right becomes enforceable rather than when the work was performed, while confirming eligibility for tax relief on irregular income.
The tax team reviews your specific situation.
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