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V1735-18 ·18 June 2018 ·consulta-vinculante Medium impact
Tax

The 30% reduction for early retirement cannot be applied if the requirement of a generation period exceeding two years is not met

A civil servant requests information on whether the early retirement bonus allows for the application of the 30% reduction under Article 18.2 of the LIRPF. The DGT responds that it is not applicable because the requirement of a generation period exceeding two years is not met.

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2018-06-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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