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V2495-23 ·18 September 2023 ·consulta-vinculante Medium impact
Tax

The 30% reduction cannot be applied to compensation for suspension of the employment relationship

A worker inquired whether the economic compensation received through a contract suspension program, paid following the termination of the employment relationship, could benefit from the 30% reduction. The DGT responds that it is not possible to apply said reduction.

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2023-09-18PublishedPublished 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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