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V2025-24 ·23 September 2024 ·consulta-vinculante Medium impact
Tax

Additional early retirement payments do not qualify for the 30 per cent reduction

A worker enquired whether additional payments received from their employer upon taking early retirement could benefit from the reduction for irregular income. The DGT has ruled that these amounts do not qualify as income obtained in a notoriously irregular manner.

In 5 key points

How it affects those involved

This ruling clarifies that supplementary payments linked to early retirement are not subject to the tax reduction applicable to irregular income, potentially increasing the tax burden on such payments.

Lifecycle

2024-09-23PublishedPublished 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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