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MEDIUM
FISCAL

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

V1089-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1089-25
Published
25 Jun 2025

Summary

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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