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V2368-25 ·4 December 2025 ·consulta-vinculante Medium impact
Tax

30% reduction possible on early retirement compensation if paid as capital

The consultant asks whether compensation from a mutual agreement termination can benefit from a 30% reduction if paid as a lump sum. The DGT confirms that yes, as it constitutes a clearly irregular income stream.

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2025-12-04PublishedPublished 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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