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V0733-19 ·2 April 2019 ·consulta-vinculante Medium impact
Tax

30% reduction applicable to income with a generation period exceeding two years

A worker enquired whether a bonus paid in 2018, generated between 2015 and 2017, could qualify for the 30% reduction. The DGT ruled that this is possible provided the generation requirements and statutory limits are met.

In 6 key points

Lifecycle

2019-04-02PublishedPublished 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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