Skip to content
V1108-16 ·21 March 2016 ·consulta-vinculante Medium impact
Tax

Payments for incentivised voluntary departures are taxed as employment income without the 30% reduction

A query was raised regarding whether monthly income and payments for special agreements resulting from incentivised voluntary departures qualify for exemption or reduction. The DGT has determined that these must be taxed as employment income and that the reduction for irregular income does not apply, as the payments are not attributed to a single period.

In 6 key points

How it affects those involved

This ruling clarifies that employees receiving payments through incentivised voluntary departure schemes cannot apply the 30% tax reduction for irregular income, as the payments are distributed over time rather than being received in a single tax year.

Lifecycle

2016-03-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact