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V2942-14 ·31 October 2014 ·consulta-vinculante Medium impact
Tax

The 40% reduction on commissions cannot be applied due to failure to meet the irregularity requirement

A query is made as to whether the commissions of a director/manager may benefit from the 40% reduction in Personal Income Tax (IRPF) for having clients with more than two years of tenure. The DGT responds that it is not applicable because the commissions are received periodically and annually based on objectives.

In 6 key points

Lifecycle

2014-10-31PublishedPublished 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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