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V2019-24 ·23 September 2024 ·consulta-vinculante Medium impact
Tax

Annual bonus is deemed income from work, interest from movable capital or work

A company asks about the tax treatment of annual bonuses to executives and interest from an investment plan. The DGT determines that the bonus is income from work and the interest is movable capital, except where it exceeds market value.

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2024-09-23PublishedPublished 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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