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V2869-23 ·25 October 2023 ·consulta-vinculante Medium impact
Tax

Delay compensation in workplace transfers does not qualify for the 30 per cent reduction

A worker inquired whether monthly compensation received due to a company's delay in implementing a job transfer could be classified as income obtained in a notoriously irregular manner. The Directorate General for Taxes (DGT) ruled that while these amounts constitute employment income, they do not meet the requirements to apply the 30 per cent reduction.

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2023-10-25PublishedPublished 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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