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V2190-24 ·14 October 2024 ·consulta-vinculante Medium impact
Tax

30% reduction not applicable to voluntary bonuses for services rendered

A worker inquired whether a voluntary bonus, agreed upon due to the imminent sale of their company, could benefit from the 30% reduction for irregular income. The Directorate-General for Taxes (DGT) has ruled that this reduction cannot be applied.

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2024-10-14PublishedPublished 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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