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V1816-17 ·11 July 2017 ·consulta-vinculante Medium impact
Tax

30% reduction applicable to income obtained in a notoriously irregular manner

A worker received €12,000 as compensation for waiving a working hour adaptation. The DGT has ruled that this amount may benefit from the 30% reduction if it is attributed to a single tax period.

In 5 key points

Lifecycle

2017-07-11PublishedPublished 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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