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V0424-15 ·3 February 2015 ·consulta-vinculante Medium impact
Tax

Bonus management services taxed at 21%, independent of training

A query was raised regarding whether the management of social security bonus schemes constitutes an ancillary service to training or an independent provision. The DGT has determined that these are distinct services subject to separate taxation.

In 6 key points

How it affects those involved

Companies providing both training and bonus management must ensure these services are unbundled for VAT purposes, as they do not qualify as a single supply.

Lifecycle

2015-02-03PublishedPublished 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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