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V1341-21 ·11 May 2021 ·consulta-vinculante Medium impact
Tax

Professional career back pay must be attributed to the period of its exigibility and may qualify for the 30% reduction

An interim civil servant received in 2020 back pay for professional career progression corresponding to the years 2015-2019. The DGT determines that this income must be attributed to the period in which it was exigible and that it may benefit from the reduction for income with a generation period exceeding two years.

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Lifecycle

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

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