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A doctor asked whether professional career delays from 2023 to 2025 should be taxed annually or in one year, and whether a 30% reduction could apply. The DGT replied that the delays should be fully charged to 2025 and that a 30% reduction is possible if legal requirements are met.
Question posed: Temporal attribution of the aforementioned arrears and the possibility of applying the 30 percent reduction provided for in Article 18.2 of the Personal Income Tax Law.
Professional career supplements constitute earned income from employment and are attributed to the tax period in which they become due. As this is an administrative rather than a judicial recognition, exigibility arises when the resolution is issued; therefore, arrears spanning several years are attributed to the year of said resolution. If these earnings correspond to a generation period exceeding two years and are attributed to a single tax period, the 30 percent reduction provided for in Article 18.2 of the Personal Income Tax Law may apply, provided that such reduction has not been applied in the previous five tax periods.
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