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V2538-15 ·3 September 2015 ·consulta-vinculante Medium impact
Tax

30% reduction possible on fragmented severance payments under certain conditions

The taxpayer asks whether the 18.2 LIRPF reduction can be applied to severance payments from an ERE received in instalments from 2015. The tax authority confirms it can be applied if legal requirements are met and the ratio of generation years to payment years exceeds two.

In 6 key points

How it affects those involved

Taxpayers receiving fragmented severance payments from EREs after 2015 may qualify for a 30% reduction if the generation-to-payment year ratio exceeds two and legal conditions are satisfied.

Lifecycle

2015-09-03PublishedPublished 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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