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V0763-16 ·25 February 2016 ·consulta-vinculante Medium impact
Tax

30% reduction not applicable to post-contractual non-compete compensation

A company inquired whether compensation for a three-year post-contractual non-compete agreement qualifies for the 30% reduction under Article 18.2 of the Personal Income Tax Act (LIRPF). The Directorate General for Taxes (DGT) ruled that it is not applicable because there is no generation period exceeding two years.

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Lifecycle

2016-02-25PublishedPublished 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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