Skip to content
V1062-16 ·16 March 2016 ·consulta-vinculante Medium impact
Tax

The 30% reduction on seniority bonuses may be applied when the generation period exceeds two years

A query is made as to whether a seniority bonus, adapted in a new collective agreement with shorter terms, allows for the application of the 30% Personal Income Tax (IRPF) reduction. The DGT responds that it is applicable because the remuneration is not a new creation, but rather an adaptation of the previous one, fulfilling the requirement of a generation period exceeding two years.

In 5 key points

Lifecycle

2016-03-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact