Skip to content
V1186-21 ·29 April 2021 ·consulta-vinculante Medium impact
Tax

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

A civil servant asks how to tax back pay for a professional career progression supplement received in 2020 but corresponding to previous years. The DGT determines that it must be attributed to the period in which it was exigible 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.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact