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A company has requested clarification on whether an extraordinary bonus paid to executives following a corporate sale allows for the application of the reduction provided under Article 18.2 of the Personal Income Tax Act (LIRPF). The Directorate General for Taxes (DGT) has ruled that, as the income has a generation period exceeding two years and is taxed within a single period, the reduction is applicable provided that all legal limits and conditions are met.
This ruling clarifies the eligibility for tax relief on irregular income, specifically regarding the duration of the generation period for executive bonuses.
The tax team reviews your specific situation.
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