Skip to content
V1870-21 ·15 June 2021 ·consulta-vinculante Medium impact
Tax

The 30% reduction for irregularity cannot be applied if payments are imputed to different periods

A worker inquired whether the 30% reduction for irregularity could be applied to a joining bonus and a compensation for mutual termination. The DGT responds that, since both amounts are not imputed to a single tax period, said reduction is not applicable.

In 5 key points

Lifecycle

2021-06-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact