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V1193-21 ·30 April 2021 ·consulta-vinculante Medium impact
Tax

Professional career back pay is imputed to the year it becomes due and may qualify for the 30% reduction

A civil servant asks how to tax back pay for a professional career supplement received in 2020 but corresponding to previous years. The DGT determines that it must be imputed 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.

In 6 key points

Lifecycle

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

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