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V1523-22 27 June 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

30% reduction for earnings generated over two years does not apply to early retirement bonuses

A query was raised regarding whether early retirement bonuses established in a collective agreement are eligible for the 30% reduction under Article 18.2 of the Personal Income Tax Law (LIRPF). The Directorate General for Taxes (DGT) has ruled that this reduction is not applicable.

The question raised

Cuestión planteada Aplicación de la reducción del 30 por 100 del artículo 18.2 de la Ley 35/2006.

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