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V1336-21 ·11 May 2021 ·consulta-vinculante Medium impact
Tax

Professional career back pay is imputed to the tax year in which it becomes due and may be eligible for the 30% reduction

An interim civil servant of the Generalitat Valenciana inquired about the taxation of professional career back pay received in 2020 for the periods from 2015 to 2019. The DGT determines that these must be imputed to the period of enforceability and analyzes the application of the reduction for income with a generation period exceeding two years.

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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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