Doctrine by topic · DGT Observatory

Variable Remuneration: 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 18 rulings · 2014–2026

Current position

Variable remunerations are considered income from employment when they derive from the performance of activities, including rights to company revaluation, directors' remuneration based on patents, or long-term incentives. Their imputation occurs in the period in which the amount becomes due or when a judicial ruling becomes final. For the calculation of withholdings, foreseeable amounts must be included, allowing for adjustments once the definitive amount is known.

The DGT's position remains constant in classifying various concepts as income from employment. The evolution focuses on the precision of the moments of imputation and exigibility, especially in the face of judicial rulings or the knowledge of definitive amounts. No changes in criterion are observed, but rather an application of the rule to different scenarios of variable remuneration.

Turning points

  1. V1939-17

    Establishes that payments for rights to company revaluation are income from employment, regardless of the possibility of transferring the right.

  2. V0588-19

    Specifies that foreseeable variable remunerations must be included in the withholding base, allowing for a reduction if a lower amount is objectively proven.

Analysis based on 17 of 18 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

18
V0112-24 15 Feb 2024

30% reduction for income with generation period or irregularity not applicable

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajoperiodo de generaciónrendimientos notoriamente irregularesreducción del 30%retribución variable LIRPF — Ley 35/2006 del IRPF art. 18.2RIRPF — RD 439/2007, Reglamento del IRPF art. 12.1.e
Affects CompanyExpat · Non-residentIndividual

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