Skip to content
MEDIUM
FISCAL

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

V0371-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0371-25
Published
20 Mar 2025

Summary

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.

Does this provision affect you?

The fiscal team reviews your specific situation.

Talk to the fiscal team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact