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V1089-25 ·25 June 2025 ·consulta-vinculante Medium impact
Tax

Sales bonuses received by a perfume shop employee are deemed earnings from work

An employee from a perfume shop inquired whether bonuses paid by a product supplier for sales made should be taxed as earnings from work or as business income. The DGT determines that they constitute earnings from work.

In 5 key points

Lifecycle

2025-06-25PublishedPublished 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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