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V1460-21 ·18 May 2021 ·consulta-vinculante Medium impact
Tax

30% reduction for professional career arrears applies if the generation period exceeds two years

An interim civil servant received arrears for professional career supplements in 2020, covering the years 2015 to 2019. The DGT has ruled that these earnings are attributed to the tax year in which they become due (2019) and that they may qualify for the 30% reduction provided legal requirements are met.

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Lifecycle

2021-05-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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