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V1913-25 ·15 October 2025 ·consulta-vinculante Low impact
Tax

30% reduction for irregularity applies only if compensation paid in a single tax period

A worker asks whether a 30% irregularity reduction can be applied to compensation agreed upon mutually and how to deduct social security contributions. The DGT responds that the reduction is only possible if the payment is made in a single tax period, and that social security contributions are deductible expenses as per their exigibility.

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2025-10-15PublishedPublished 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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