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V1226-25 4 July 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

30% reduction on bonus possible if work period exceeds two years

A worker inquired whether a 30% reduction on an extraordinary bonus received in 2024 could apply if the work generating the bonus lasted more than two years, excluding the time until payment. The DGT confirmed this is possible if the work period exceeds two years.

The question raised

Application of the 30% reduction of Article 18.2 of Law 35/2006 to the bonus

The DGT's ruling

The bonus is classified as income from employment and not as notoriously irregular income. To apply the 30% reduction, the generation period must exceed two years, calculated according to the time period to which the remunerated work corresponds. The time elapsed until the income becomes due must not be added to the calculation.

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