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V2120-23 ·19 July 2023 ·consulta-vinculante Medium impact
Tax

The 30% reduction cannot be applied to the early retirement bonus under a succession contract

A company inquires whether a 25,000 euro bonus for early retirement under a succession contract may benefit from the 30% reduction for income with a generation period exceeding two years. The DGT responds that it is not applicable because the agreement establishing the bonus arises anew between the parties.

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2023-07-19PublishedPublished 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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