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V1312-21 ·11 May 2021 ·consulta-vinculante Medium impact
Tax

Back pay for professional career progression is attributed to the tax year in which it becomes due and may qualify for the 30% reduction

An interim civil servant of the Generalitat Valenciana inquires about the taxation of back pay for the professional career supplement received in 2019 for the periods from 2015 to 2019. The DGT determines that these earnings are attributed to the tax year in which they become due and may benefit from the reduction for irregular income.

In 6 key points

How it affects those involved

This ruling clarifies the timing of tax liability for backdated civil service payments and confirms eligibility for the tax reduction applicable to irregular income.

Lifecycle

2021-05-11PublishedPublished 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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