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V1016-16 ·14 March 2016 ·consulta-vinculante Medium impact
Tax

40% reduction applies to taxable bonus portion

The DGT clarifies that the 60% of bonus (after 40% reduction) or 100% should be used to calculate exemption for foreign work. It states that the taxable portion of the bonus must first be determined before applying the 40% reduction.

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2016-03-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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