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V1169-21 ·29 April 2021 ·consulta-vinculante Medium impact
Tax

Back pay for professional career progression is attributed to the period it becomes due and may qualify for the 30% reduction

A civil servant received back pay in 2020 for professional career progression supplements relating to the years 2015-2019. The DGT has ruled that these earnings are attributed to the period in which they become due and may benefit from the reduction for irregular income.

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2021-04-29PublishedPublished 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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