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V1175-21 ·29 April 2021 ·consulta-vinculante Medium impact
Tax

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

A civil servant asks how to tax back pay for professional career progression received in 2020 that corresponds to the years 2012-2019. The DGT responds that it must be imputed to the period in which it became enforceable by administrative resolution and that the reduction for income with a generation period exceeding two years may apply.

In 6 key points

Lifecycle

2021-04-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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