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V0108-19 ·16 January 2019 ·consulta-vinculante Medium impact
Tax

Inability to apply 30% work income reduction for generation periods over two years if previously applied in prior five tax periods

The consultant asks whether a 30% reduction on work income with generation periods exceeding two years can be applied in 2017 after having done so in 2013. The DGT replies that prior application of the reduction prevents meeting the requirements for the 2017 tax period.

In 5 key points

Lifecycle

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

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