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MEDIUM
FISCAL

30% reduction possible on severance pay based on irregular earnings origin

V0369-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0369-25
Published
20 Mar 2025

Summary

The consultant asks whether a 30% reduction on their 2025 severance pay can be applied due to irregular earnings. The DGT distinguishes between dismissal and mutual agreement to determine the applicability of the reduction.

In 6 key points

Lifecycle

2025-03-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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