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V1112-25 ·26 June 2025 ·consulta-vinculante Medium impact
Tax

The tax treatment of the bonus received following relocation depends on whether it is understood to have been obtained in Spanish territory

DGT states that income not derived from activities in Spanish territory is not subject to Spanish taxation.

In 6 key points

How it affects those involved

Workers in the startup special regime may not be required to declare bonuses linked to non-Spanish activities.

Lifecycle

2025-06-26PublishedPublished 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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