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V1250-23 ·11 May 2023 ·consulta-vinculante Medium impact
Tax

30% reduction applicable to income with a generation period exceeding two years

A Civil Guard officer received structural productivity difference payments in 2022 corresponding to the years 2017 to 2021. The Directorate General of Taxes is analysing whether these arrears allow for the application of the reduction provided for in Article 18.2 of the Personal Income Tax Law.

In 6 key points

How it affects those involved

This ruling clarifies the application of tax relief for irregular income, specifically regarding the timing of when income is considered generated versus when it is paid.

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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