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Extraordinary bonuses and variable remuneration deductible under IS if conditions met
V0813-26
No applicable reduction of 30% for retention bonus or non-competition pact
V1451-25
30% reduction on bonus possible if work period exceeds two years
V1226-25
Age and loyalty bonuses may qualify for 30% reduction if conditions met
V1183-25
The tax treatment of the bonus received following relocation depends on whether it is understood to have been obtained in Spanish territory
V1112-25
Annual bonus is deemed income from work, interest from movable capital or work
V2019-24
30% reduction cannot be applied to one-off bonus compensation received upon partial retirement
V0772-24
30% tax reduction does not apply if incentives are received less than two years after signing the addendum
V0674-24
30% reduction for income with generation period or irregularity not applicable
V0112-24
30% tax reduction applicable to income with a generation period exceeding two years
V2794-23
30% tax reduction for employment income inapplicable if generation period is less than two years
V2732-23
Reduction for income with a generation period exceeding two years is inapplicable if used in the previous five periods
V0379-22
A 2020 performance bonus must be charged to the tax period when due (2021)
V2029-21
New employer must consider previous year's bonus when calculating IRPF withholding in cases of business succession
V0131-21
30% reduction applicable to income with a generation period exceeding two years
V3360-20
Performance bonuses are taxed as employment income in the year they become due
V2225-20
30% reduction for income with a generation period exceeding two years is not applicable in the case consulted
V0434-20
Bonuses are attributed to the period in which they become due, regardless of when the work was performed
V3040-19
V0733-19
Withholding tax base may be reduced if it is objectively proven that previous year's variable pay will not be received
V0588-19
Judicially recognised bonuses taxed as income from work
V0722-18
30% tax reduction cannot be applied to retention bonuses for IRPF purposes
V2997-17
Severance bonus taxed as employment income without reduction
V2998-17
40% reduction applies to taxable bonus portion
V1016-16
40% tax reduction inapplicable to bonuses with a generation period of less than two years
V3161-14
40% reduction applicable to multi-year bonuses if not periodic or recurring
V2101-14
40% tax reduction cannot be applied to debt collection management bonus
V2047-14
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