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A SERMAS worker asks whether the 30% reduction can be applied to professional career back pay received via court ruling. The DGT responds that it is applicable if the generation period exceeds two years and is imputed to a single tax period.
Question posed: Application of the 30 percent reduction under Article 18.2 of Law 35/2006.
Back pay for the professional career supplement, when imputed to a single tax period (that of the finality of the judgment or administrative resolution), allows for the 30% reduction if its generation period exceeds two years. To this end, no other similar reductions must have been applied in the previous five tax periods and the amount may not exceed 300,000 euros per year.
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