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V2543-15 ·3 September 2015 ·consulta-vinculante Medium impact
Tax

Application of 30% reduction on fragmented severance payments from 2015

The taxpayer asks whether the 18.2 LIRPF reduction can be applied to a severance payment received from 2015 after prior fragmented payments. The tax authority confirms it can be applied if the ratio of generation years to fragmentation years exceeds two.

In 6 key points

How it affects those involved

Taxpayers receiving fragmented severance payments from 2015 may benefit from a 30% reduction under LIRPF article 18.2, provided the ratio of generation to payment years exceeds two.

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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