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V0449-21 ·3 March 2021 ·consulta-vinculante Medium impact
Tax

Productivity bonuses are attributed to the tax year in which they become due, not necessarily the year the work was performed

A query was made regarding which tax year should productivity bonuses for 2020 performance, quantified and approved by decree in 2021, should be attributed to. The DGT ruled that they must be taxed in 2021, as that is when the employee is entitled to demand payment.

In 5 key points

How it affects those involved

This ruling clarifies the timing of tax liability for performance-based bonuses, establishing that the right to claim payment determines the tax year rather than the period in which the work was actually carried out.

Lifecycle

2021-03-03PublishedPublished 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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