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V1249-23 ·11 May 2023 ·consulta-vinculante Medium impact
Tax

30% reduction for productivity arrears applicable if generation period exceeds two years

A Civil Guard officer inquired whether the 30% reduction could be applied to productivity supplement arrears received in 2022. The Directorate-General for Taxes (DGT) ruled that it is applicable if the yields correspond to a generation period of more than two years and are imputed to a single financial year.

In 6 key points

How it affects those involved

This ruling clarifies the criteria for applying tax reductions on arrears, specifically regarding the duration of the generation period and its temporal imputation.

Lifecycle

2023-05-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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