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V0553-25 ·31 March 2025 ·consulta-vinculante Medium impact
Tax

No reduction of 30% applicable to new productivity bonuses

The DGT states that a retirement productivity bonus based on 15 years of service does not qualify for the 30% reduction under Article 18.2 of the LIRPF because the agreement establishing the bonus is new.

In 5 key points

How it affects those involved

Productivity bonuses from new agreements are not eligible for the 30% reduction under LIRPF.

Lifecycle

2025-03-31PublishedPublished 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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