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V0542-25 ·28 March 2025 ·consulta-vinculante Low impact
Tax

30% reduction possible on mutual agreement compensation, not on pension plan supplement

A worker asked whether the 30% reduction under article 18.2 of the LIRPF applies to a mutual agreement settlement and to a voluntary pension plan contribution supplement. The DGT confirms that the reduction applies to the mutual agreement compensation but not to the pension plan supplement.

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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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