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V1198-21 ·30 April 2021 ·consulta-vinculante Medium impact
Tax

Applicability of the 30% reduction for professional career back pay with a generation period exceeding two years

A physician received in 2020 back pay for professional career supplements corresponding to the years 2014 to 2019 following an administrative resolution. The DGT determines that this back pay must be attributed to the 2020 tax year and may benefit from the 30% reduction if the legal requirements are met.

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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