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V2247-24 ·21 October 2024 ·consulta-vinculante Medium impact
Tax

30% reduction not applicable to additional amounts for early retirement agreed with employer

A worker enquired whether an additional sum of 6,000 euros received from the company following early retirement could benefit from the 30% tax reduction. The DGT ruled that these amounts constitute employment income that is neither irregular in nature nor subject to a generation period exceeding two years.

In 6 key points

How it affects those involved

This ruling clarifies that lump-sum payments received upon retirement do not automatically qualify for the 30% reduction for irregular income unless they meet specific criteria regarding their irregular nature or generation period.

Lifecycle

2024-10-21PublishedPublished 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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