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A company inquires whether a 25,000 euro bonus for early retirement under a succession contract may benefit from the 30% reduction for income with a generation period exceeding two years. The DGT responds that it is not applicable because the agreement establishing the bonus arises anew between the parties.
Question posed: Applicable withholding percentage.
To apply the 30% reduction for a generation period exceeding two years, two conditions must be met: that the income is linked to seniority in the company of at least that period and that the convention or agreement establishing it also exceeds two years. In this case, as it is a bonus agreed ex novo between the parties, the second condition is not met. The withholding rate shall be determined through the general procedure of the Tax Regulations.
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