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V2544-21 ·20 October 2021 ·consulta-vinculante Medium impact
Tax

30% reduction for irregular income cannot be applied to company sale bonuses

A worker inquired whether a bonus received from the sale of her company qualifies for the reduction under Article 18.2 of the Personal Income Tax Act (LIRPF). The Directorate General for Taxes (DGT) ruled that it is not applicable, as the amount does not have a generation period exceeding two years, nor does it constitute notoriously irregular income.

In 5 key points

How it affects those involved

This ruling clarifies that bonuses linked to company sales do not automatically qualify for tax reductions for irregular income, as they fail to meet the specific criteria regarding generation periods or inherent irregularity.

Lifecycle

2021-10-20PublishedPublished 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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