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V1183-25 ·1 July 2025 ·consulta-vinculante Low impact
Tax

Age and loyalty bonuses may qualify for 30% reduction if conditions met

A company asks whether age and loyalty bonuses can benefit from the 30% reduction under Article 18.2 of the LIRPF. The DGT responds that this is possible if both the employee's length of service in the company and the agreement duration exceed two years.

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2025-07-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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