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A query was raised regarding whether the loyalty bonus and compensatory payment under a private education collective agreement qualify for the 30% reduction provided in Article 18 of the Personal Income Tax Law (LIRPF). The Directorate General for Taxes (DGT) ruled that both constitute employment income and that the reduction may apply provided the dual conditions of seniority and the validity of the collective agreement are satisfied.
This ruling clarifies the tax treatment of specific collective agreement benefits, confirming they are subject to the 30% reduction for employment income if specific temporal conditions are met.
The tax team reviews your specific situation.
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