News published in INFORMA 2019

News published in INFORMA in June

In cases where the taxpayer, after the termination of the employment contract, returns to work for the same company or provides services to it, even through a commercial contract, the 30 percent reduction provided for in article 18.2 LIRPF for work income obtained in a notoriously irregular manner over time will not apply to amounts received by mutual agreement to terminate the employment relationship.

In order to quantify the volume of earnings, the earnings corresponding to all transactions carried out by the taxpayer must be taken into account. Therefore, the volume of earnings will include the amount of the total sale of tobacco through vending machines as these sales are made at the business owner's cost and risk.