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V0587-25 ·1 April 2025 ·consulta-vinculante Medium impact
Tax

Mutual agreement indemnity not exempt and must be charged to a single tax period

The taxpayer asks whether a mutual agreement settlement from the termination of a labour relationship can benefit from the 30% reduction under article 18.2 of the LIRPF for irregularities. The DGT replies that article 7 e) does not apply and that the 30% reduction is only possible if the income is charged to a single tax period.

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2025-04-01PublishedPublished 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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