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V3028-23 ·21 November 2023 ·consulta-vinculante Medium impact
Tax

The lump-sum payment of the mixed delayed retirement option is entitled to the 30% Personal Income Tax (IRPF) reduction

A query is made as to whether the economic supplement for delayed retirement, received through a mixed option (additional percentage and a lump-sum amount), allows for the application of the 30% reduction provided in Article 18 of the LIRPF. The DGT responds that the reduction is applicable only to the portion received in the form of capital.

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2023-11-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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