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V1860-18 ·25 June 2018 ·consulta-vinculante Medium impact
Tax

Severance pay by mutual agreement in an incentivized leave of absence is taxed as employment income

A worker inquires whether the severance pay received upon the termination of their employment relationship following an incentivized leave of absence is exempt. The DGT responds that, as it is by mutual agreement, the exemption does not apply, but the reduction for irregular income does apply if imputed to a single period.

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2018-06-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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