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A doctor has enquired about the temporal attribution of back pay for professional career progression received in 2023, and whether it is possible to rectify a 30% reduction applied in 2020 to use it in 2022. The Directorate General of Taxes (DGT) has determined that back pay is attributed to the year of the administrative resolution and that the choice to apply the reduction is an option that cannot be rectified once the regulatory period has elapsed.
This ruling clarifies the timing for tax reporting of back pay and confirms that the election to apply the 30% reduction for irregular income is final and cannot be retroactively adjusted.
The tax team reviews your specific situation.
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