Skip to content
V2784-17 ·27 October 2017 ·consulta-vinculante Medium impact
Tax

30% tax withholding reduction applicable to absolute permanent disability compensation

A local council queried whether a €15,000 compensation payment for absolute permanent disability is exempt or if the reduction for irregular income can be applied. The Directorate General of Taxes (DGT) ruled that the compensation is not exempt and that the 30% reduction is applicable, as it is considered income obtained in a notoriously irregular manner.

In 6 key points

Lifecycle

2017-10-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact