Skip to content
V1956-17 ·19 July 2017 ·consulta-vinculante Medium impact
Tax

The 30% reduction is not applicable to amounts received due to a mutual agreement contract suspension

A worker inquired whether the amounts paid by her company as recognition of services rendered, following the suspension of her contract by mutual agreement, could benefit from the 30% reduction. The DGT responds that it is not possible to apply said reduction.

In 6 key points

Lifecycle

2017-07-19PublishedPublished 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