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V0891-25 23 May 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del capital mobiliario

Positive and negative gains from a bank promotion can be offset in the same tax year

A taxpayer received a promotion for domiciliating their salary but had to repay it for failing to meet the retention period. The DGT states that both amounts are declared as gains from movable capital in the same tax year.

The question raised

Treatment in the Personal Income Tax (IRPF).

The DGT's ruling

The amount received by the promotion is positive income from movable capital. The amount returned due to non-compliance with conditions is negative income from movable capital. As both occur in the same tax period, the final income is the difference between both, which in this case is zero. The withholding tax applied is deductible as a payment on account in the tax return.

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