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V2085-21 ·12 July 2021 ·consulta-vinculante Medium impact
Tax

30% reduction not applicable if the generation period does not exceed two years

A civil servant inquired whether the 30% reduction could be applied to professional career advancement arrears for 2017 and 2018 received in 2020. The Directorate-General for Taxes (DGT) ruled that it is not applicable because the generation period does not exceed two years.

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2021-07-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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