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V2479-24 ·9 December 2024 ·consulta-vinculante Medium impact
Tax

No applies 30% reduction under art. 18.2 LIRPF for new transactional indemnity

A worker received an additional amount called 'global transactional indemnity' under a Supreme Court-homologated agreement from a 2019 collective dismissal. The DGT concludes that the 30% reduction under art. 18.2 LIRPF does not apply because the right to receive this amount arises ex novo with the transactional agreement, and no superior two-year generation period can be identified.

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2024-12-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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