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A taxpayer inquired whether a bonus based on profit-sharing and performance, intended for long-term employees, qualifies for the 30% reduction under Article 18.2 of the Personal Income Tax Act (LIRPF). The Directorate General for Taxes (DGT) ruled that it is not applicable, as such payments are not considered irregular income nor do they have a generation period exceeding two years.
This ruling limits the tax benefits available for performance-related bonuses, reinforcing strict criteria regarding the duration of the generation period and the irregularity of the income to qualify for tax reductions.
The tax team reviews your specific situation.
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