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V1135-16 ·21 March 2016 ·consulta-vinculante Medium impact
Tax

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

The inquirer asks about the taxation of a monthly income and a Social Security special agreement payment following an incentivised voluntary resignation. The DGT determines that these amounts must be taxed as employment income and that the company's payment of Social Security contributions also constitutes employment income.

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2016-03-21PublishedPublished 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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