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A worker asks whether a 30% reduction can be applied to a mutual agreement payment to be received in four annual installments. The DGT responds that, as the payment is not attributable to a single tax period, the reduction does not apply.
Question raised: Application of the 30 percent reduction provided for in Article 18.2 of the Personal Income Tax Law.
Amounts resulting from the mutual agreement termination of the employment relationship constitute full employment income. Although they are considered to be obtained in a notoriously irregular manner, the 30% reduction provided for in Article 18.2 of the Personal Income Tax Law (LIRPF) only applies if they are imputed to a single tax period. As they are received in installments over several years, this requirement is not met.
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