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V1754-21 ·4 June 2021 ·consulta-vinculante Medium impact
Tax

30% Income Tax reduction applicable to professional career arrears with a generation period exceeding two years

An interim civil servant received arrears for professional career supplements in 2020, covering the period from 2015 to 2019. The Directorate-General for Taxes (DGT) has ruled that these earnings are attributed to the 2020 tax year and are eligible for the reduction provided under Article 18.2 of the Income Tax Law.

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2021-06-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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