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V1461-21 ·18 May 2021 ·consulta-vinculante Medium impact
Tax

30% IRPF reduction applicable to professional career back pay with a generation period exceeding two years

Following a court ruling, a nurse received payment in 2020 for professional career salary differences pending since 2016. The DGT has determined that these arrears must be attributed to the 2020 tax year and are eligible for the 30% reduction, as the generation period exceeds two years.

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

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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