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V0047-25 ·22 January 2025 ·consulta-vinculante Low impact
Tax

Determination of the taxable base and installment payments of the IVPEE for the 2024 fiscal year

The DGT clarifies that the specific reductions set out in Royal Decree-Law 8/2023 must be applied for the 2024 tax year.

In 6 key points

How it affects those involved

Taxpayers must apply the 2023 reductions to calculate their IVPEE base and instalment payments for 2024.

Lifecycle

2025-01-22PublishedPublished 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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