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MEDIUM
FISCAL

No reduction of 30% for vacation entitlements due to generation period less than two years

V1287-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1287-25
Published
10 Jul 2025

Summary

A worker asks whether a 30% reduction under article 18.2 LIRPF applies to vacation entitlements received after judicial resolutions. The DGT states that the reduction does not apply as the generation period is less than two years.

In 6 key points

Lifecycle

2025-07-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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