Skip to content
V1990-25 ·21 October 2025 ·consulta-vinculante Medium impact
Tax

Point redemption does not allow 30% reduction for generation period exceeding two years

A company asks whether delivering products via an employee points system constitutes income in kind and whether the 30% reduction for generation periods over two years applies. The DGT states that income arises upon redemption and that such reduction does not apply.

In 6 key points

How it affects those involved

Companies using point redemption systems for employee benefits must recognise income at the time of redemption and cannot claim the 30% reduction for generation periods exceeding two years.

Lifecycle

2025-10-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact