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V2316-15 ·23 July 2015 ·consulta-vinculante Medium impact
Tax

Reduction of 30% not applicable if mutual agreement payment is spread across tax periods

A worker asks whether a 30% reduction can be applied to a mutual agreement payment to be received in four annual installments. The DGT responds that, as the payment is not attributable to a single tax period, the reduction does not apply.

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2015-07-23PublishedPublished 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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