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V2698-16 ·15 June 2016 ·consulta-vinculante Medium impact
Tax

30% reduction possible on phased severance payments under certain conditions

The query asks whether severance payments from restructuring schemes paid in instalments from 2015 can benefit from a 30% reduction. Tax authorities confirm this is possible if the ratio of generation years to payment years exceeds two.

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2016-06-15PublishedPublished 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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