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V1252-21 ·6 May 2021 ·consulta-vinculante Medium impact
Tax

Professional career arrears must be attributed to the period of their exigibility through a supplementary tax return

A civil servant asks how to tax arrears from a professional career supplement received in 2020 but corresponding to previous years. The DGT determines that they must be attributed to the period in which they were exigible and that the 30% reduction may apply if the generation requirements are met.

In 6 key points

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2021-05-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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