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V1190-21 ·29 April 2021 ·consulta-vinculante Medium impact
Tax

Back pay for professional career progression must be attributed to the period in which it becomes due and may qualify for the 30% reduction

A civil servant inquires about the taxation of 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 became due and that it may benefit from the reduction for income with a generation period exceeding two years.

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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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