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V0034-23 ·16 January 2023 ·consulta-vinculante Medium impact
Tax

30% tax reduction for lump-sum payments may apply to delayed retirement supplements

A query was raised regarding whether a lump-sum payment for delayed retirement (fixed-sum amount) qualifies for the 30% Personal Income Tax (IRPF) reduction. The Directorate General for Tax Administration (DGT) has ruled that, as it is a Social Security benefit received as a lump sum, the reduction is applicable.

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2023-01-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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