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An executive enquired whether a bonus received following the modification of a variable remuneration plan allowed for the 30% reduction under Article 18.2 of the Personal Income Tax Act (LIRPF). The Directorate General for Taxes (DGT) has ruled that it is not applicable as there is no generation period and the requirements for irregularity are not met.
This ruling clarifies that variable remuneration must meet specific criteria regarding its generation period or inherent irregularity to qualify for the tax reduction, preventing its application to bonuses resulting from plan modifications.
The tax team reviews your specific situation.
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