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V0106-19 ·16 January 2019 ·consulta-vinculante Medium impact
Tax

30% reduction cannot be applied to 'ratchet' incentives if the generation period is less than two years

The applicant inquired whether the 'ratchet' incentive could benefit from the 30% reduction for employment income if the generation period exceeds two years. The DGT ruled that this is not applicable because the generation period does not exceed two years.

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2019-01-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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