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V3895-15 ·4 December 2015 ·consulta-vinculante Medium impact
Tax

Applicability of 30% reduction on fragmented severance payments

The taxpayer asks whether the 30% reduction under Article 18.2 of the LIRPF can be applied to severance payments received in instalments from 2015. The tax authority confirms it can be applied provided the ratio between the years of generation and the years of fragmentation exceeds two.

In 6 key points

How it affects those involved

The reduction may apply to fragmented severance payments if the generation-to-fragmentation year ratio exceeds two.

Lifecycle

2015-12-04PublishedPublished 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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