Skip to content
V1418-21 ·14 May 2021 ·consulta-vinculante Medium impact
Tax

30% reduction for irregular income may apply to lump-sum payments for loss of supplement

A former bank employee received a lump-sum payment of €122,145.10 to replace a monthly pension supplement. The DGT has ruled that this amount qualifies as employment income obtained in a notoriously irregular manner.

In 5 key points

Lifecycle

2021-05-14PublishedPublished 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