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V2338-17 ·15 September 2017 ·consulta-vinculante Medium impact
Tax

Severance by mutual agreement and Social Security special agreements are taxed as employment income

The taxpayer inquires about the taxation of severance pay following voluntary resignation, payments made under a Social Security special agreement, and the redemption of a pension plan. The Directorate General for Taxes (DGT) rules that amounts paid by mutual agreement and the cost of special agreements constitute employment income without the reduction for irregularity, and that pension plan redemptions are subject to the rules set out in the twelfth transitional provision.

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2017-09-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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