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V2576-22 ·21 December 2022 ·consulta-vinculante Medium impact
Tax

30% reduction for lump-sum payments applicable to deferred retirement payments

The inquirer asks whether a lump-sum payment for deferred retirement (lump sum amount) can be classified as irregular employment income. The DGT rules that, as it is a Social Security benefit received as a lump sum, the 30% reduction provided for in Article 18.3 of the IRPF Law is applicable.

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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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