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V1441-20 ·18 May 2020 ·consulta-vinculante Medium impact
Tax

30% reduction applicable if compensation for loss of supplement is attributed to a single tax period

A former worker inquired whether replacing a monthly pension supplement with a lump sum or instalment payment allows for the application of the reduction under Article 18.2 of the Personal Income Tax Act (LIRPF). The Directorate General for Taxes (DGT) ruled that the reduction applies if the compensation is attributed to a single tax period.

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2020-05-18PublishedPublished 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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