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A civil servant has requested clarification on whether salary arrears recognised by a court ruling following reinstatement to service qualify for the reduction for irregular income. The Directorate General of Taxes (DGT) has ruled that this is not applicable, as they do not meet the requirement of a generation period exceeding two years, nor are they formally classified as irregular income under the regulations.
This ruling clarifies that salary arrears resulting from judicial decisions do not automatically qualify for the tax reduction for irregular income, as they must meet specific regulatory criteria regarding their generation period and classification.
The tax team reviews your specific situation.
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