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V4928-16 ·15 November 2016 ·consulta-vinculante Medium impact
Tax

30% reduction for irregular earnings does not apply to bonuses that are not notoriously irregular or lack a generation period exceeding two years

A worker inquired whether the 30% reduction for irregular earnings could be applied to a €600,000 bonus agreed upon for professional success. The DGT ruled that it is not applicable because the amount does not meet the criteria for regulatory irregularity, nor does it have a generation period exceeding two years.

In 5 key points

How it affects those involved

This ruling limits the tax benefits available for high-value bonuses, ensuring that only truly irregular payments or those accrued over long periods qualify for the reduction.

Lifecycle

2016-11-15PublishedPublished 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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