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V2783-20 ·10 September 2020 ·consulta-vinculante Medium impact
Tax

30% reduction for irregular income may apply to lump-sum payments replacing pension supplements

A former bank employee received a lump-sum payment of €16,071 to replace a monthly pension supplement. The inquiry asks whether this payment qualifies for the 30% Income Tax (IRPF) reduction applicable to irregular income.

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2020-09-10PublishedPublished 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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