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V1745-17 ·6 July 2017 ·consulta-vinculante Medium impact
Tax

30% reduction may apply to early retirement incentives if two conditions are met

A worker enquired whether an early retirement incentive received from a local council could qualify for the 30% reduction for income with a generation period exceeding two years. The DGT has ruled that this is possible provided specific seniority and regulatory requirements are satisfied.

In 6 key points

Lifecycle

2017-07-06PublishedPublished 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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