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V1871-21 ·15 June 2021 ·consulta-vinculante Medium impact
Tax

The 30% reduction cannot be applied if severance payments are received in different tax years

The taxpayer asks whether the 30% reduction for irregular income can be applied to amounts received through a voluntary severance plan. The DGT responds that, as they are received in installments across different periods, the requirement of being attributed to a single tax year is not met.

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2021-06-15PublishedPublished 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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