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V0749-17 ·23 March 2017 ·consulta-vinculante Medium impact
Tax

Timing of seniority payments depends on enforceability; 30% reduction requires a generation period exceeding two years

A professor inquires when seniority payments (one statutory and one via collective agreement) must be declared and whether the reduction under Article 18.2 LIRPF applies. The DGT rules that timing depends on when the payment becomes claimable and that the reduction requires the income to be attributed to a single period and meet specific generation requirements.

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2017-03-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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