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V3209-23 12 December 2023 · SG de Tributación de las Operaciones Financieras Criterion in force
IRPF · rendimiento del capital mobiliario

Bonuses for direct debiting salary are taxed as income from movable capital

A taxpayer received a net amount of 300 euros, plus withholding tax, for direct debiting their salary into a specific bank account for 12 months. The Directorate General for Taxes (DGT) has ruled that this amount constitutes income from movable capital.

The question raised

Taxation of the income obtained.

The DGT's ruling

The amount paid by the entity remunerates the constant flow of capital resulting from the direct deposit of the payroll. Therefore, it is classified as income from movable capital obtained through the transfer of own capital to third parties pursuant to Article 25.2 of the Personal Income Tax Law. The net amount plus the withholding tax must be included in the savings tax base of the Personal Income Tax.

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