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V2247-23 ·27 July 2023 ·consulta-vinculante Medium impact
Tax

The 30% reduction may be applied to professional career back pay if its generation period exceeds two years

A SERMAS worker asks whether the 30% reduction can be applied to professional career back pay received via court ruling. The DGT responds that it is applicable if the generation period exceeds two years and is imputed to a single tax period.

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2023-07-27PublishedPublished 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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