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V1759-21 ·4 June 2021 ·consulta-vinculante Medium impact
Tax

The 30% reduction in Personal Income Tax (IRPF) may be applied to professional career back pay with a generation period exceeding two years

An interim civil servant received professional career back pay corresponding to the years 2015 to 2019. The DGT determines that these earnings must be attributed to the tax year in which they became due and that they may qualify for the 30% reduction if legal requirements are met.

In 6 key points

Lifecycle

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

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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