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V1191-21 ·30 April 2021 ·consulta-vinculante Medium impact
Tax

Professional career back pay must be attributed to the year in which it was due and may be eligible for the 30% reduction

An interim civil servant received in 2020 back pay for professional career supplements corresponding to the years 2015-2019. The DGT determines that these must be attributed to the year in which they were due (2019) and that the reduction for income with a generation period exceeding two years may apply.

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2021-04-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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