Skip to content
V0645-21 ·18 March 2021 ·consulta-vinculante Medium impact
Tax

The 30% reduction cannot be applied to the ordinary retirement gratuity, but it can be applied to early retirement

A query is made as to whether a retention gratuity established in a collective agreement for retiring workers may benefit from the 30% reduction under Article 18.2 of the LIRPF. The DGT responds that the reduction does not apply to ordinary retirement, but does apply to early retirement if the requirements regarding seniority and the collective agreement are met.

In 6 key points

Lifecycle

2021-03-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact