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MEDIUM
FISCAL

30% reduction allowed for lump-sum payment under mutual agreement resignation

V0738-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0738-25
Published
22 Apr 2025

Summary

The consultant asks whether a one-off payment received upon leaving work through an agreement with the employer constitutes an irregular income. The DGT confirms it is irregular income and permits a 30% reduction.

In 5 key points

Lifecycle

2025-04-22PublishedPublished 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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