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V0576-22 ·21 March 2022 ·consulta-vinculante Medium impact
Tax

Reduction of 30% for irregular payments possible under mutual agreement if charged in one tax period

A company asks whether voluntary redundancies settled by mutual agreement may benefit from the irregularity reduction. The DGT responds that payments from mutual agreements are clearly irregular, but the reduction only applies if the payments are made in a single tax period.

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2022-03-21PublishedPublished 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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