What document do I need to attach to declare a one-off bonus (R/REX/G) received?

If you have received a one-off bonus for previous years (e.g. 2023-2024) and it is considered extraordinary income by the tax authorities, you must provide the following documents:

• the annual salary certificate showing the bonus, identified by the code R, REX or G.
• the letter from the tax authorities confirming that this bonus is subject to the specific tax regime for extraordinary income.

These documents prove that the bonus has been correctly declared and taxed under the extraordinary income regime (maximum rate 24%).

Here are some examples of these documents:

Updated on: 13/03/2026