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An executive enquired whether an amount received following the modification of a variable remuneration scheme could benefit from the 30% reduction under Article 18.2 of the IRPF Act. The DGT has ruled that it is not applicable because there is no generation period and it does not fall under the category of notoriously irregular income.
This ruling clarifies that variable pay must meet specific criteria regarding its generation period or irregularity to qualify for tax reductions, limiting the scope for executives to claim the 30% reduction on modified remuneration schemes.
The tax team reviews your specific situation.
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