Skip to content
V0228-15 ·21 January 2015 ·consulta-vinculante Medium impact
Tax

The 40% reduction does not apply to variable remuneration received through judicial conciliation

A worker inquired whether the 40% reduction for irregular income could be applied to an arrears of variable remuneration obtained following a judicial agreement. The DGT responds that the reduction is not applicable and that the amount must be imputed to the tax year in which the judicial resolution became final.

In 6 key points

Lifecycle

2015-01-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact