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V0256-19 ·7 February 2019 ·consulta-vinculante Medium impact
Tax

30% reduction applicable to incentives with a generation period exceeding two years

A company inquired whether an incentive based on a 2015 salary multiple, payable in 2019, qualified for the reduction under Article 18.2 of the LIRPF. The DGT ruled that it is applicable if the generation period exceeds two years and the income is imputed to a single tax period.

In 5 key points

How it affects those involved

This ruling clarifies the criteria for applying tax reductions to irregular income, specifically regarding the duration of the generation period versus the payment date.

Lifecycle

2019-02-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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