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V1833-25 ·13 October 2025 ·consulta-vinculante Medium impact
Tax

No reduction of 30% on lump-sum settlement if paid in installments

A worker asks whether a 30% reduction for irregularity can apply to a settlement for termination by mutual agreement to be paid over four years. The DGT replies that the reduction does not apply as the payments are not attributable to a single tax period.

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2025-10-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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