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V1837-25 ·13 October 2025 ·consulta-vinculante Medium impact
Tax

Monthly compensation under mutual agreement not exempt or reducible for irregularity

A worker asks whether monthly compensation from an incentivised leave plan (mutual agreement) can be treated as irregular income. The DGT replies that it is not exempt as it is not a dismissal and that the 30% reduction cannot apply because 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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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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