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V2549-15 ·3 September 2015 ·consulta-vinculante Medium impact
Tax

Applicability of 30% reduction on fragmented severance payments

The taxpayer asks whether the 30% reduction under Article 18.2 of the LIRPF can be applied to a portion of a severance payment received from 2015. The tax authority confirms it can be applied if the ratio between generation years and fractionation years is met.

In 6 key points

How it affects those involved

The reduction may apply to fragmented severance payments if the ratio of generation to fractionation periods is 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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