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V2858-23 ·24 October 2023 ·consulta-vinculante Medium impact
Tax

Applicability of the 30% reduction on income due to disability: collective agreement indemnities yes, unused holidays and collective insurance no

A civil servant inquires whether the 30% reduction for irregular income can be applied to compensation for unused holidays, a collective agreement indemnity, and a collective insurance benefit following their permanent disability. The DGT determines that the reduction applies to the collective agreement indemnity and to holidays (if requirements are met), but not to the collective insurance benefit.

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2023-10-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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