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V0695-22 ·30 March 2022 ·consulta-vinculante Medium impact
Tax

Election service bonuses in town halls are taxed as employment income

A query was made regarding the withholding tax rate a town hall should apply when paying bonuses to collaborating staff for the Castilla y León regional elections. The Directorate General for Taxes (DGT) ruled that these amounts constitute employment income and must follow the general IRPF withholding procedure.

In 5 key points

How it affects those involved

This ruling clarifies the tax treatment for local authorities paying staff for election-related duties, ensuring they apply standard income tax withholdings.

Lifecycle

2022-03-30PublishedPublished 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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