MEDIUM
FISCAL No reduction of 30% applicable to new productivity bonuses
Technical details
Summary
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.