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V1994-23 ·7 July 2023 ·consulta-vinculante Medium impact
Tax

It is possible to apply the 30% reduction to the deferred retirement economic supplement received as a lump sum

A pensioner from the Civil Service Pension Scheme inquires whether the economic supplement for deferred retirement received as a lump sum amount allows for the application of the 30% reduction provided in Article 18.3 of the Personal Income Tax Law (LIRPF). The DGT responds that said reduction is applicable and explains how the withholding tax rate must be calculated.

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2023-07-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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