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V0541-25 ·28 March 2025 ·consulta-vinculante Low impact
Tax

The 30% reduction applies to severance pay, but its application to pension plan supplements is not determined in the text

The DGT confirms the 30% reduction applies to mutual agreement termination indemnities but not to pension contribution supplements.

In 6 key points

How it affects those involved

The 30% reduction for irregular earnings applies only to termination indemnities under mutual agreement, not to pension contribution supplements.

Lifecycle

2025-03-28PublishedPublished 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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