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V1978-21 ·23 June 2021 ·consulta-vinculante Medium impact
Tax

Compensations by mutual agreement are taxed as employment income and allow for a 30% reduction if imputed to a single period

The consultant inquires about the tax treatment of compensation for incentivized voluntary termination. The DGT responds that, as it is by mutual agreement, there is no exemption for dismissal, but the reduction for irregularity may be applied if imputed to a single tax period.

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2021-06-23PublishedPublished 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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