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The consultant asks whether the 30% reduction under Article 18.2 of the LIRPF can be applied to excess severance payments received in instalments from 2015. The tax authority confirms it is possible if the ratio of generation years to payment years exceeds two.
Taxpayers may benefit from a 30% reduction on excess severance payments made in instalments, provided the ratio of years of generation to years of payment exceeds two.
The tax team reviews your specific situation.
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