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Una empresa consulta sobre la deducibilidad y el devengo de bonus extraordinarios y retribuciones variables para empleados y directivos. La DGT señala que los bonus y retribuciones de consejeros son deducibles según su devengo contable, mientras que los pagos basados en instrumentos de patrimonio que se liquidan en efectivo tienen un régimen de deducibilidad específico.
The tax team reviews your specific situation.
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