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V0852-17 6 April 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación temporal

Back pay for professional career progression is attributed to the year it becomes due and may qualify for a 30% reduction

A healthcare worker inquired which tax year should be used to declare back pay for professional career progression received in 2016 via administrative resolutions. The Directorate General of Taxes (DGT) ruled that these must be attributed to the 2016 tax year, as that is when the right to receive them arose, and noted that the reduction for irregular income may apply.

The question raised

Imputación temporal del referido importe.

The DGT's ruling

Los atrasos por carrera profesional deben imputarse al período impositivo en que sean exigibles, es decir, cuando la resolución administrativa reconoce el derecho a su percepción. Al abarcar un período de generación superior a dos años y percibirse en un único período impositivo, les es aplicable la reducción del 30 por 100 prevista en el artículo 18.2 de la Ley del IRPF.

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