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A worker has requested a ruling on the taxation of various payments received upon the termination of their employment by mutual agreement. The DGT has determined that while economic compensation qualifies for the 30% reduction, retirement bonuses, special agreements with the Social Security and non-compete clauses do not qualify for such a reduction.
Cuestión planteada Tributación por el Impuesto sobre la Renta de las Personas Físicas de las cantidades percibidas por la consultante.
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