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V1188-22 ·26 May 2022 ·consulta-vinculante Medium impact
Tax

Back pay for overtime must be attributed to the year it was earned and does not qualify for the 30% reduction

A civil servant enquired whether overtime back pay from 2018, 2019, and 2020, received in 2021, should be taxed in that year or if the reduction for irregular income could be applied. The DGT ruled that these amounts must be attributed to the years in which they became due via supplementary tax returns.

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2022-05-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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