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V3697-16 ·5 September 2016 ·consulta-vinculante Medium impact
Tax

Compensations for mutual agreement contract suspensions are not eligible for the 30% reduction

The inquirer asks whether amounts received due to the mutual agreement suspension of their employment relationship can benefit from the reduction for irregular earnings. The DGT rules that neither this reduction nor the indemnity exemption can be applied.

In 6 key points

Lifecycle

2016-09-05PublishedPublished 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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