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V2552-15 ·3 September 2015 ·consulta-vinculante Medium impact
Tax

Application of 30% reduction to fragmented severance payments

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 provided the ratio of generation years to fragmentation years exceeds two.

In 6 key points

Lifecycle

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

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