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V0371-25 ·20 March 2025 ·consulta-vinculante Medium impact
Tax

Possibility of applying 30% reduction to incentives with generation period exceeding two years

The consultant asks whether the 30% reduction can be applied to an incentive with a generation period exceeding two years after having applied it in 2020 to a mutual agreement indemnity. The DGT responds that it is possible, provided the requirements for imputation in a single tax period are met.

In 5 key points

Lifecycle

2025-03-20PublishedPublished 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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