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MEDIUM
FISCAL

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

V0690-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0690-25
Published
15 Apr 2025

Summary

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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