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V1489-22 ·21 June 2022 ·consulta-vinculante Medium impact
Tax

The 30% reduction for a generation period exceeding two years is not applicable to early retirement bonuses

A query was raised regarding whether the early retirement bonus provided for in a collective agreement is eligible for the 30% reduction under Article 18.2 of the Personal Income Tax Law (LIRPF). The Directorate General for Taxes (DGT) ruled that it is not applicable, as the requirement that the income must have a generation period exceeding two years is not met.

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2022-06-21PublishedPublished 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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