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V2575-22 ·21 December 2022 ·consulta-vinculante Medium impact
Tax

30% reduction for lump-sum payments may apply to the deferred retirement lump-sum supplement

The taxpayer inquired whether the lump-sum supplement for deferred retirement is eligible for the reduction applicable to irregular income. The Directorate General for Taxes (DGT) ruled that the reduction under Article 18.2 does not apply, but the reduction under Article 18.3 does apply as it is received as a lump sum.

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2022-12-21PublishedPublished 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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