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V0356-14 12 February 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · movilidad geográfica

Geographical mobility compensation may qualify for 40% tax reduction if imputed to a single tax period

A query was raised regarding whether payments made by a company to employees for relocation of the workplace can benefit from the 40% reduction under Article 18.2 of the Personal Income Tax Law (LIRPF). The Directorate General for Taxes (DGT) indicates that these amounts are considered income obtained in a notoriously irregular manner over time, in accordance with the Regulations.

The question raised

Cuestión planteada Aplicación de la reducción del 40 por 100 establecida en el artículo 18.2 de la Ley del Impuesto sobre la Renta de las Personas Físicas a la compensación por movilidad geográfica referida.

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What is published here, applied to a company or a specific case. The first meeting is free.

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