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V0891-25 ·23 May 2025 ·consulta-vinculante Medium impact
Tax

Positive and negative gains from a bank promotion can be offset in the same tax year

A taxpayer received a promotion for domiciliating their salary but had to repay it for failing to meet the retention period. The DGT states that both amounts are declared as gains from movable capital in the same tax year.

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2025-05-23PublishedPublished 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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