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V1043-17 ·4 May 2017 ·consulta-vinculante Medium impact
Tax

30% reduction for extraordinary bonuses for services rendered is not applicable

An employee inquired whether a 30% reduction could be applied to a €20,000 bonus received following the sale of a company. The DGT ruled that it is not applicable because the amount does not constitute notoriously irregular income, nor was it generated over a period exceeding two years.

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2017-05-04PublishedPublished 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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