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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A taxpayer received a net amount of 300 euros, plus withholding tax, for direct debiting their salary into a specific bank account for 12 months. The Directorate General for Taxes (DGT) has ruled that this amount constitutes income from movable capital.
This ruling clarifies the tax treatment of banking incentives, confirming they are subject to savings tax base rules rather than employment income rules.
The tax team reviews your specific situation.
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