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A doctor seeks guidance on how to tax back pay for on-call duties, professional career progression, and compensatory interest. The DGT determines that back pay constitutes employment income attributable to the year of the administrative resolution and may qualify for the reduction for irregular income, whereas compensatory interest is classified as capital gains.
This ruling clarifies the tax treatment of retroactive payments, distinguishing between employment income subject to progressive rates and capital gains subject to savings tax rates, while confirming eligibility for the reduction for irregular income.
The tax team reviews your specific situation.
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