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V2225-20 ·30 June 2020 ·consulta-vinculante Medium impact
Tax

Performance bonuses are taxed as employment income in the year they become due

A query was raised regarding the nature and timing of tax imputation for a performance bonus received in March 2019 for work performed in 2018. The DGT has determined that it constitutes employment income and must be taxed in the financial year in which it becomes due.

In 6 key points

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2020-06-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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