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MEDIUM
FISCAL

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

V1833-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1833-25
Published
13 Oct 2025

Summary

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.

In 6 key points

Lifecycle

2025-10-13PublishedPublished 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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