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MEDIUM
FISCAL

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

V2368-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2368-25
Published
4 Dec 2025

Summary

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.

In 6 key points

Lifecycle

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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