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V0818-26 ·13 April 2026 ·consulta-vinculante Medium impact
Tax

Cash bonus plan expenses deductible in year of application

A company asks whether long-term cash-based incentive payments, payable upon a change of control, are deductible in the year of settlement. The DGT responds that the expense is deductible in the year the provision is made or the expenditure is applied to its purpose.

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2026-04-13PublishedPublished 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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