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V1445-16 ·7 April 2016 ·consulta-vinculante Medium impact
Tax

30% reduction for irregular income cannot be applied to severance payments

A professional acting as a commercial intermediary inquired whether a €45,000 compensation payment received upon the termination of her contractual relationship could qualify for the 30% reduction for irregular income. The Directorate General for Taxes (DGT) ruled that this reduction is not applicable.

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2016-04-07PublishedPublished 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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