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V2038-21 ·7 July 2021 ·consulta-vinculante Medium impact
Tax

30% IRPF reduction applicable to professional career arrears spanning more than two years

An interim civil servant received in 2020 back payments for professional career supplements covering the years 2015 to 2019. The DGT has ruled that these arrears may qualify for the 30% tax reduction, provided they meet the requirements regarding generation and periodicity.

In 6 key points

Lifecycle

2021-07-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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