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V1933-21 ·21 June 2021 ·consulta-vinculante Medium impact
Tax

Back pay due to official appointment is imputed to the tax year of the appointment and allows for the 30% reduction

An official requests clarification regarding the temporal imputation of salary back pay following a judicial ruling, the repayment of benefits to the SEPE, the change of joint taxation option, and the refund of withholdings from paternity benefits. The DGT determines that back pay is imputed to the year of the administrative appointment and that it is possible to apply the reduction for irregularity.

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2021-06-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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