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V1964-24 ·17 September 2024 ·consulta-vinculante Medium impact
Tax

30% reduction under art. 18.2 LIRPF not applicable to global settlement indemnity

A worker asked whether a global settlement indemnity could benefit from the 30% reduction under art. 18.2 of the LIRPF. The DGT replied that it does not apply because the income arises anew from the agreement and has no generation period exceeding two years.

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2024-09-17PublishedPublished 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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