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V2546-15 ·3 September 2015 ·consulta-vinculante Medium impact
Tax

Application of 30% reduction on phased severance payments

The taxpayer asks how to apply the reduction for income generated over two years to a severance payment received across multiple years. The tax authority confirms this is possible if the ratio of generation years to payment years 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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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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