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V1505-20 ·20 May 2020 ·consulta-vinculante Medium impact
Tax

30% reduction possible on staggered dismissal payments under certain conditions

The consultant asks whether the 30% reduction under Article 18.2 of the LIRPF can be applied to a collective dismissal payment received in instalments. The DGT responds that it can be applied if the ratio between the years of generation and the years of payment is greater than two.

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2020-05-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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