Doctrine by topic · DGT Observatory

Retirement 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

Refined position High confidence 10 rulings · 2014–2025

Current position

Benefits from collective insurance policies that implement pension commitments are classified as employment income. Their inclusion in the tax base is carried out by the amount exceeding the premiums fiscally imputed to the worker and their own contributions. These benefits are excluded from the 30% reduction provided for in article 18 of the Personal Income Tax Law (LIRPF).

The DGT's position remains constant regarding the classification of these benefits as employment income and their method of integration. However, the latest ruling establishes an explicit exclusion from the 30% reduction for this type of collective insurance benefits, differentiating them from retirement bonuses agreed upon by contract.

Turning points

  1. V0819-25

    Establishes that collective insurance benefits are excluded from the 30% reduction of article 18 of the LIRPF.

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

Rulings on this topic

10
V2148-23 21 Jul 2023

The collective insurance retirement bonus is taxed as employment income

SG de Tributación de las Operaciones Financieras
rendimientos del trabajoseguro colectivopremio de jubilacióncompromisos por pensionesrégimen transitorio LIRPF — Ley 35/2006 del IRPF art. 17.2.a.5LIRPF — Ley 35/2006 del IRPF art. 104
Affects CompanyExpat · Non-residentIndividual
V1887-18 27 Jun 2018

Retirement bonus subject to 15% withholding tax as back pay

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajoretenciónpremio de jubilaciónatrasosimputación LIRPF — Ley 35/2006 del IRPF art. 18RIRPF — RD 439/2007, Reglamento del IRPF art. 80.1.5º
Affects CompanyExpat · Non-residentIndividual
V1217-18 10 May 2018

30% tax reduction applicable to retirement bonuses subject to two conditions

SG de Impuestos sobre la Renta de las Personas Físicas
reducción por irregularidadperíodo de generaciónrendimientos del trabajopremio de jubilaciónretención LIRPF — Ley 35/2006 del IRPF art. 18.2RIRPF — RD 439/2007, Reglamento del IRPF art. 12
Affects CompanyExpat · Non-residentIndividual
V2986-17 20 Nov 2017

Retirement bonuses granted by a company are subject to Income Tax withholding

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajopremio de jubilaciónretención a cuentaexenciónimporte neto de la cifra de negocios LIRPF — Ley 35/2006 del IRPF art. 17RIRPF — RD 439/2007, Reglamento del IRPF art. 75
Affects CompanyExpat · Non-residentIndividual

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