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V0690-25 ·15 April 2025 ·consulta-vinculante Medium impact
Tax

30% reduction applicable to pension and settlement awards in different years

The consultant asks whether a 30% reduction for irregular income can be applied to the 2024 pension award and a settlement paid in 2025. The DGT responds that both allow the reduction if each is attributed to a single tax period.

In 6 key points

Lifecycle

2025-04-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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