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A civil servant requested clarification regarding the taxation of back pay resulting from integration into a new teaching body and payments for serving on recruitment examination boards. The Directorate General of Taxes (DGT) ruled that back pay for integration must be attributed to the year in which the right to payment arises and may qualify for the reduction applicable to periods of generation exceeding two years. Conversely, payments for serving on examination boards are attributed based on when they become due and do not qualify for said reduction.
This ruling clarifies the tax treatment of retroactive payments for civil servants, distinguishing between integration into new professional bodies and one-off payments for specific duties, which affects how much tax relief can be claimed.
The tax team reviews your specific situation.
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