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V1482-21 ·19 May 2021 ·consulta-vinculante Medium impact
Tax

Back pay for professional career progression must be attributed to the period when it becomes due via supplementary tax return

A civil servant enquired about the taxation of professional career progression back pay received in 2020 relating to previous years. The DGT ruled that such payments must be attributed to the period in which they become due, as determined by the administrative resolution, and that the 30% reduction may be applied if the generation requirements are met.

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Lifecycle

2021-05-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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