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A query was raised regarding whether a retirement bonus consisting of three monthly payments for civil servants with over two years of service qualifies for the 30% reduction under Article 18.2 of the IRPF Act. The Directorate General for Taxes (DGT) ruled that this is possible provided specific requirements regarding length of service and periodicity are met.
This ruling clarifies the tax treatment for civil servants receiving retirement bonuses, potentially reducing their tax burden if specific criteria are satisfied.
The tax team reviews your specific situation.
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