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A company asks about the tax treatment of annual bonuses to executives and interest from an investment plan. The DGT determines that the bonus is income from work and the interest is movable capital, except where it exceeds market value.
Cuestión planteada - Imputación temporal del bonus anual que corresponde a los directivos que se adhieren al plan, y si la consultante debe practicar retención sobre dichas cantidades.
El bonus anual es rendimiento del trabajo y se imputa al periodo en que sea exigible, es decir, cuando sea cuantificable. La empresa debe practicar retención sobre estas cantidades siguiendo el procedimiento general. Los intereses por la inversión del bonus en favor de la compañía son rendimientos de capital mobiliario, siempre que no excedan el interés de mercado. Si el interés supera el de mercado, la diferencia será rendimiento del trabajo por depender del cumplimiento de objetivos y servicios prestados.
What is published here, applied to a company or a specific case. The first meeting is free.
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