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V1314-21 ·11 May 2021 ·consulta-vinculante Medium impact
Tax

Back pay for professional career supplements must be attributed to the tax year in which they became due via supplementary tax returns

A civil servant received back pay for professional career supplements in 2020, corresponding to the years 2018 and 2019. The DGT has ruled that this income must be taxed in the years it became due, rather than in the year it was actually received.

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2021-05-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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