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V1528-22 ·27 June 2022 ·consulta-vinculante Medium impact
Tax

Compensations for contract suspension during leave of absence do not qualify for the 30% reduction

A query is made as to whether amounts received for a voluntary paid leave of absence agreed upon in a collective redundancy may benefit from the reduction for irregular income. The DGT responds that it is not possible to apply said reduction.

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2022-06-27PublishedPublished 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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