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V0225-23 ·13 February 2023 ·consulta-vinculante Medium impact
Tax

A 30% reduction may be applied to single lump-sum payments for deferred retirement

The inquirer asks whether the single lump-sum payment received for delaying retirement allows for tax reductions. The DGT rules that the 30% reduction can be applied if the payment is received as a lump sum.

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2023-02-13PublishedPublished 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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