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V2259-21 ·12 August 2021 ·consulta-vinculante Medium impact
Tax

Professional career supplements are attributed to the year the administrative resolution is issued

A query was raised regarding when backdated payments for professional career supplements for healthcare staff in Castilla y León should be taxed. The Directorate-General for Taxes (DGT) ruled that they must be attributed to the financial year in which the administrative resolution recognises the grade, as this is when the right to receive the payment arises.

In 6 key points

How it affects those involved

This ruling clarifies the tax timing for backdated professional career increments, ensuring they are taxed in the year the administrative decision is finalised rather than when the work was performed.

Lifecycle

2021-08-12PublishedPublished 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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