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A civil servant has enquired about the taxation of back pay for a professional career progression supplement received in 2024, covering a period starting from 2022. The Directorate General for Taxes (DGT) has ruled that such payments are attributed to the tax year in which they become due and may be eligible for the reduction for irregular income.
This ruling clarifies the timing of tax liability for retroactive salary increases and confirms the applicability of tax relief for irregular income for civil servants.
The tax team reviews your specific situation.
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