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MEDIUM
FISCAL

Monthly compensation under mutual agreement not exempt or reducible for irregularity

V1837-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1837-25
Published
13 Oct 2025

Summary

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.

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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