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V2047-14 ·28 July 2014 ·consulta-vinculante Medium impact
Tax

40% tax reduction cannot be applied to debt collection management bonus

An employee received a special bonus for managing debt collection for their company. The DGT has ruled that this amount constitutes employment income and does not qualify for the 40% reduction, as it was not generated over a period exceeding two years.

In 5 key points

How it affects those involved

This ruling clarifies that special bonuses, even if irregular, do not automatically qualify for the 40% tax reduction unless they meet the specific requirement of being generated over a period of more than two years.

Lifecycle

2014-07-28PublishedPublished 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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