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V0772-24 ·17 April 2024 ·consulta-vinculante Medium impact
Tax

30% reduction cannot be applied to one-off bonus compensation received upon partial retirement

A worker inquired whether a lump-sum compensation for bonuses earned during partial retirement qualifies for the tax reduction for irregular income. The Directorate General of Taxes (DGT) ruled that this reduction is not applicable.

In 6 key points

How it affects those involved

Taxpayers receiving lump-sum bonus payments upon partial retirement cannot benefit from the tax relief intended for irregular income.

Lifecycle

2024-04-17PublishedPublished 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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