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A local police officer asks whether the 30% reduction can be applied to salary arrears received in 2020 following an acquittal in criminal proceedings. The Directorate General of Taxes (DGT) rules that arrears are attributed to the year in which the judicial resolution becomes final, and that the reduction applies if the generation period exceeds two years.
This ruling clarifies the tax treatment of back pay resulting from legal proceedings, confirming that the 30% reduction for long-term income is applicable provided the generation period meets the two-year threshold.
The tax team reviews your specific situation.
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