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V1333-21 ·11 May 2021 ·consulta-vinculante Medium impact
Tax

Professional career back pay is attributed to the tax year in which the administrative resolution becomes enforceable

A civil servant received professional career back pay in 2020 covering the years 2015 to 2019. The Directorate General of Taxes (DGT) rules that these earnings must be attributed to the tax year in which the administrative resolution for recognition becomes enforceable, and analyses the application of the reduction for irregularity.

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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