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V3666-15 ·24 November 2015 ·consulta-vinculante Medium impact
Tax

Productivity bonuses received via court ruling are attributed to the year the judgment becomes final

A taxpayer inquired about the taxation of productivity bonuses from 2012 and 2013, received following a court ruling in 2015. The DGT ruled that these amounts must be attributed to the tax year in which the judicial resolution becomes final, and that the 30 per cent reduction does not apply.

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2015-11-24PublishedPublished 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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