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V1701-21 ·2 June 2021 ·consulta-vinculante Medium impact
Tax

The 30% reduction for retirement pension arrears recognized by judicial ruling may be applied

A taxpayer asks whether retirement pension arrears following a judicial ruling are eligible for the 30% reduction and whether legal fees are deductible. The DGT determines that arrears are imputed to the year in which the ruling becomes final and that the 30% reduction is applicable as the generation period exceeds two years.

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2021-06-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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