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V2947-20 ·30 September 2020 ·consulta-vinculante Medium impact
Tax

30% reduction in early retirement incentives applicable if two conditions are met

A taxpayer queried whether early retirement incentives under a municipal agreement allow for the 30% reduction provided by Article 18.2 of the IRPF Act. The Directorate General for Taxes (DGT) ruled that this is possible if the income relates to a generation period exceeding two years and seniority requirements are satisfied.

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2020-09-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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