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V2546-19 ·19 September 2019 ·consulta-vinculante Medium impact
Tax

Mutual agreement severance is subject to Income Tax but qualifies for irregular income reduction

A worker inquired whether severance received for terminating their employment following a leave of absence via collective agreement was exempt or eligible for a reduction. The DGT has determined that the dismissal exemption does not apply, but the 30% reduction for irregular income does.

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2019-09-19PublishedPublished 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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