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The taxpayer asks whether the 18.2 LIRPF reduction can be applied to severance payments received from 2015 onwards. The tax authority confirms it is possible provided the generation period and fragmentation requirements are met.
Taxpayers receiving fragmented severance payments from 2015 may benefit from a 30% reduction under LIRPF article 18.2, provided the generation period and fragmentation conditions are satisfied.
The tax team reviews your specific situation.
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