Doctrine by topic · DGT Observatory

Productivity Bonus: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 10 rulings · 2015–2026

Current position

Employment income is imputed to the tax period in which it becomes due to the recipient. To apply the 30% reduction, the income must have a generation period exceeding two years, linked to a minimum seniority in the company and an agreement that exceeds said period. Furthermore, this reduction must not have been applied to similar income in the previous five periods, and the amount must not exceed 300,000 euros.

The DGT maintains the doctrine of imputing productivity bonuses in the fiscal year in which they become due, regardless of whether the economic effects are retroactive. This position has been consolidated regarding the application of the 30% reduction, specifying that the generation period must exceed two years in both the worker's seniority and the duration of the agreement.

Turning points

  1. V2021-20

    Establishes that enforceability arises with the positive result of the evaluation, so the imputation must be made in the period in which the agreement is adopted.

  2. V0553-25

    Specifies that for the 30% reduction, the income requires a generation period exceeding two years, requiring that both seniority and the agreement exceed that period.

Analysis based on 9 of 10 rulings with a stated position. Updated 28 September 2026.

Rulings on this topic

10
V1346-26 3 Jun 2026

30% reduction on earnings requires contract to exceed two years

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajoperiodo de generaciónreducción por irregularidadcomplemento de productividadantigüedad LIRPF — Ley 35/2006 del IRPF art. 18.2RIRPF — RD 439/2007, Reglamento del IRPF art. 12
Affects CompanyExpat · Non-residentIndividual
V0553-25 31 Mar 2025

No reduction of 30% applicable to new productivity bonuses

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajoperíodo de generaciónreducción del 30 por 100complemento de productividadrendimientos notoriamente irregulares LIRPF — Ley 35/2006 del IRPF art. 18.2RIRPF — RD 439/2007, Reglamento del IRPF art. 12
Affects CompanyExpat · Non-residentIndividual
V0843-24 23 Apr 2024

2022 productivity bonuses must be taxed in 2023 if they become due in that year

SG de Impuestos sobre la Renta de las Personas Físicas
imputación temporalrendimientos del trabajoexigibilidadcomplemento de productividadperíodo impositivo LIRPF — Ley 35/2006 del IRPF art. 14.1.a)LIRPF — Ley 35/2006 del IRPF art. 14.2.b)
Affects CompanyExpat · Non-residentIndividual

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