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A civil servant has requested clarification regarding the timing of attribution and the application of the 30% reduction for back pay related to professional career progression and a judicial ruling. The Directorate General of Taxes (DGT) determines that back pay is attributed to the year of the administrative resolution, while judicial back pay is attributed to the year the ruling becomes final, while also analysing how the reduction applies based on the period of generation.
This ruling clarifies the tax year in which civil servants must report back pay, distinguishing between administrative and judicial sources, and defines how the 30% reduction for income generated in previous years is applied.
The tax team reviews your specific situation.
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