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V1332-20 ·11 May 2020 ·consulta-vinculante Medium impact
Tax

30% reduction not applicable to settlements reached via out-of-court agreement in this case

A professional association inquired whether a €236,000 settlement paid to a former employee through an out-of-court agreement could benefit from the reduction for irregular income. The Directorate General for Taxes (DGT) ruled that this reduction cannot be applied.

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2020-05-11PublishedPublished 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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