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V1848-21 ·14 June 2021 ·consulta-vinculante Medium impact
Tax

Professional career back pay is imputed to the year in which it becomes due and may qualify for the 30% reduction

A civil servant received in 2020 back pay for professional career progression corresponding to 2015, 2016, and 2017. The DGT determines that these earnings must be imputed to the tax year in which they became due by administrative resolution and analyzes whether the reduction for irregularity is applicable.

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Lifecycle

2021-06-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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