Skip to content
V1386-18 ·28 May 2018 ·consulta-vinculante Medium impact
Tax

Pre-retirement benefits taxed as employment income and ineligible for Section 18.2 reduction

A query was made regarding the tax treatment and temporal imputation of benefits paid prior to ordinary retirement following a redundancy plan (ERE). The DGT has determined that these benefits constitute employment income and must be imputed to the period in which they become due.

In 6 key points

Lifecycle

2018-05-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact