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A query was raised regarding whether the compensatory payment resulting from the termination of a loyalty bonus in a private education collective agreement qualifies for the 30% Personal Income Tax (IRPF) reduction. The Directorate General for Taxes (DGT) has ruled that it is applicable, provided specific requirements regarding seniority and the period of generation are met.
This ruling clarifies the tax treatment for specific compensatory payments in the private education sector, potentially reducing the tax burden for employees meeting the seniority criteria.
The tax team reviews your specific situation.
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