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V3044-18 ·28 November 2018 ·consulta-vinculante Medium impact
Tax

The 30% reduction is not applicable to compensation for a post-contractual non-compete agreement

An executive inquired whether the compensation received for a non-compete agreement following their dismissal could benefit from the 30% reduction under Article 18.2 of the LIRPF. The DGT has responded that it is not applicable because there is no generation period exceeding two years.

In 6 key points

Lifecycle

2018-11-28PublishedPublished 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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