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V1642-21 ·28 May 2021 ·consulta-vinculante Medium impact
Tax

30% Income Tax reduction applicable to professional career back pay with generation period exceeding two years

An interim civil servant received professional career back pay in 2020 covering the years 2015 to 2019. The Directorate-General for Taxes (DGT) has ruled that these earnings must be attributed to the tax year in which they became due (2019) and that they may qualify for the 30% reduction provided legal requirements are met.

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Lifecycle

2021-05-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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