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V0977-19 ·7 May 2019 ·consulta-vinculante Medium impact
Tax

30% reduction possible if incentive generation period exceeds two years and is charged to a single tax period

An employee asks whether an incentive linked to objectives with a generation period of over two and a half years allows the 30% reduction. The DGT states that this is possible provided it is charged to a single tax period and other legal requirements are met.

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2019-05-07PublishedPublished 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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