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V1189-21 ·29 April 2021 ·consulta-vinculante Medium impact
Tax

Professional career back pay must be 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 supplement received in 2020 for previous years. The DGT determines that it must be attributed to the period in which it was exigible and that it may benefit from the reduction for income with a generation period exceeding two years.

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Lifecycle

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

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