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V1756-21 ·4 June 2021 ·consulta-vinculante Medium impact
Tax

30% reduction not applicable to back pay from a 22-month salary reduction

The inquirer asked whether the 30% reduction for earnings with a generation period exceeding two years could be applied to two items: professional career back pay and back pay resulting from a 22-month salary reduction. The DGT ruled that while the reduction applies to professional career back pay under certain requirements, it does not apply to back pay stemming from salary reductions.

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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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