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V1832-24 ·1 August 2024 ·consulta-vinculante Medium impact
Tax

Reduction for irregular income cannot be applied to compensation for termination of a commercial contract

A professional enquired whether compensation received due to the termination of a commercial relationship could be taxed as irregular income. The DGT has ruled that the 30 per cent reduction is not applicable.

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2024-08-01PublishedPublished 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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