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MEDIUM
FISCAL

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

V1451-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1451-25
Published
29 Jul 2025

Summary

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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