This is the 13653rd most frequent Spanish word.
retroactivos
Relating to or applying to a prior period or past events.
In this sentence, 'retroactivos' describes payments that are applied to a prior period despite being issued at a later date.
Los pagos serán retroactivos desde enero.
The payments will be retroactive from January.
In this case, 'retroactivos' indicates the law's implications affecting events or circumstances prior to its enactment.
La ley tendrá efectos retroactivos según el decreto.
The law will have retroactive effects according to the decree.
Here, 'retroactivos' defines taxes that affect a past timeframe even though they are implemented subsequently.