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V2369-17 ·18 September 2017 ·consulta-vinculante Medium impact
Tax

30% tax reduction applicable if compensation for removal of supplements is attributed to a single year

A company has enquired whether a lump-sum indemnity for the removal of annual supplements (Christmas bonuses and social benefits) allows for the application of the tax reduction for irregular income. The Directorate General for Taxes (DGT) has ruled that it is applicable, provided it is attributed to a single tax period.

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2017-09-18PublishedPublished 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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