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V1844-25 ·14 October 2025 ·consulta-vinculante Medium impact
Tax

30% reduction for payment irregularity applies only if income is attributed to a single tax period

The consultant asked whether a 30% reduction for irregularity could be applied to a 500,000 euro compensation received through mutual agreement termination of employment, paid over nine years. The DGT responds that it does not apply because the payments are not attributed to a single tax period.

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2025-10-14PublishedPublished 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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