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V1319-21 ·11 May 2021 ·consulta-vinculante Medium impact
Tax

Professional career back pay must be attributed to the period of enforceability via supplementary tax returns

An interim civil servant received professional career back pay in 2020 covering the years 2016–2020. The DGT has ruled that these earnings must be attributed to the period in which they became enforceable by administrative resolution, and that the 30% reduction may apply if the generation requirements are met.

In 6 key points

Lifecycle

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

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