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V0511-18 ·23 February 2018 ·consulta-vinculante Medium impact
Tax

30% reduction for income with a generation period exceeding two years cannot be applied to early retirement supplements

A retiree enquired whether monthly payments received for early retirement and compensation for pension reduction could benefit from the reduction under Article 18.2 of the IRPF Act. The DGT ruled that the reduction is not applicable.

In 5 key points

Lifecycle

2018-02-23PublishedPublished 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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