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V1330-15 ·29 April 2015 ·consulta-vinculante Medium impact
Tax

30% reduction applicable to incentives with a generation period exceeding two years

A taxpayer inquired whether loyalty plan incentives based on EBITDA targets from 2014 to 2018 qualify for the 30% reduction. The DGT ruled that it is applicable, provided they are attributed to a single tax period and meet periodicity requirements.

In 5 key points

How it affects those involved

This ruling clarifies the application of the 30% reduction for long-term incentive schemes, provided they are accounted for within a single tax year.

Lifecycle

2015-04-29PublishedPublished 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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