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V0714-24 ·16 April 2024 ·consulta-vinculante Medium impact
Tax

30% reduction for earnings generated over two years cannot be applied to voluntary retirement bonuses

An employee of the Zaragoza City Council inquired whether the voluntary retirement bonus allows for the application of the 30% reduction for earnings with a generation period exceeding two years. The Directorate General for Taxes (DGT) ruled that it is not applicable.

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2024-04-16PublishedPublished 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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