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V2540-15 ·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 received from 2015 onwards. The tax authority confirms it can be applied if the ratio between the generation period and the number of tax periods of fragmentation exceeds two.

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2015-09-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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