{"id":378487,"date":"2025-11-03T17:20:39","date_gmt":"2025-11-03T16:20:39","guid":{"rendered":"https:\/\/ga-p.com\/?post_type=noticia&p=378487"},"modified":"2025-11-03T17:25:57","modified_gmt":"2025-11-03T16:25:57","slug":"nuno-de-oliveira-garcia-analyses-tax-authority-interpretation-of-productivity-bonuses-ga_p","status":"publish","type":"noticia","link":"https:\/\/ga-p.com\/en\/news\/nuno-de-oliveira-garcia-analyses-tax-authority-interpretation-of-productivity-bonuses-ga_p\/","title":{"rendered":"Nuno de Oliveira Garcia analyses Tax Authority interpretation of productivity bonuses | GA_P"},"content":{"rendered":"
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Nuno de Oliveira Garcia, partner in tax at G\u00f3mez-Acebo & Pombo, believes that the Tax Authority limits the IRS exemption and could undermine the aim of promoting merit and productivity.<\/h4>\n\n\n\n

The Tax Authority limits the IRS exemption to \u201cvoluntary and non-regular\u201d productivity bonuses, excluding most standard bonuses. According to Nuno de Oliveira Garcia, this interpretation \u201ccreates a restriction not foreseen by the legislator\u201d and makes it difficult to apply the benefit to bonuses tied to contracts or internal policies.<\/p>\n\n\n\n

The scheme only covers one-off bonuses up to 6% of the annual salary and requires minimum wage increases, leaving many variable pay strategies excluded. Experts warn that, if this reading persists, only discretionary, non-contractual bonuses linked to unpredictable results would be eligible.<\/p>\n\n\n\n

The controversy opens the door to possible legal revisions or challenges, aiming to ensure the exemption achieves its intended purpose of encouraging performance and salary enhancement.<\/p>\n\n\n\n

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Lawyer mentioned<\/div>\n
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\n <\/span>\n Nuno de Oliveira Garcia<\/a>\n – Partner<\/span>\n <\/p>\n <\/div>\n <\/div>\n \n

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\n <\/span>\n Tax<\/a>\n <\/p>\n <\/div>\n <\/div>\n<\/div>\n\n<\/div>\n<\/div>\n\n<\/div>\n\n <\/div>\n\n<\/div>\n\n\n

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Nuno de Oliveira Garcia, partner in tax at G\u00f3mez-Acebo & Pombo, believes that the Tax Authority limits the IRS exemption and could undermine the aim of promoting merit and productivity.<\/p>\n","protected":false},"featured_media":0,"template":"","categoria":[273],"class_list":["post-378487","noticia","type-noticia","status-publish","hentry","categoria-press-mention"],"acf":[],"yoast_head":"\nNuno de Oliveira Garcia analyses Tax Authority interpretation of productivity bonuses | GA_P - Despacho de abogados G\u00f3mez-Acebo y Pombo<\/title>\n<meta name=\"description\" content=\"Nuno de Oliveira Garcia, partner in tax at G\u00f3mez-Acebo & Pombo, believes that the Tax Authority limits the IRS exemption and could undermine the aim of promoting merit and productivity.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ga-p.com\/en\/news\/nuno-de-oliveira-garcia-analyses-tax-authority-interpretation-of-productivity-bonuses-ga_p\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Nuno de Oliveira Garcia analyses Tax Authority interpretation of productivity bonuses | GA_P - 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