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V1183-21 ·29 April 2021 ·consulta-vinculante Medium impact
Tax

Amounts for early retirement by mutual agreement are taxed as employment income without the 30% reduction

A worker inquired whether compensation for early retirement agreed upon by mutual agreement could benefit from the reduction for irregularity in time. The DGT responds that it must be taxed as employment income and that the reduction does not apply if it is not imputed in a single tax period.

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2021-04-29PublishedPublished 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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