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V1451-25 ·29 July 2025 ·consulta-vinculante Medium impact
Tax

No applicable reduction of 30% for retention bonus or non-competition pact

The consultant asks whether the retention bonus and non-competition compensation may benefit from the 30% reduction under Article 18.2 of the LIRPF. The DGT responds that it does not apply in either case.

In 6 key points

Lifecycle

2025-07-29PublishedPublished 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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