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A company inquired whether the fractional payment of a bonus based on 2012 objectives allows for the application of the 40% reduction in Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that it is not applicable because the generation period is less than two years.
This ruling clarifies that for a bonus to qualify for the 40% reduction, the period during which the rights to the payment were earned must span at least two years, preventing taxpayers from applying the benefit to short-term incentive schemes.
The tax team reviews your specific situation.
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