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V2466-23 ·14 September 2023 ·consulta-vinculante Medium impact
Tax

30% reduction cannot be applied to compensation for termination of professional services contract

A nursing professional enquired whether a compensation payment of €17,387.84 received upon the termination of their professional services contract could benefit from the reduction for irregular income. The Directorate General for Taxes (DGT) has ruled that this reduction is not applicable.

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2023-09-14PublishedPublished 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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