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V0206-26 ·4 February 2026 ·consulta-vinculante Medium impact
Tax

No reduction of 30% for earnings with generation period exceeding two years

The DGT states that a commission paid over three years is not eligible for the 30% reduction under Article 18.2 of the LIRPF as the right to earnings arises from the December 2024 agreement, not from the passage of time.

In 5 key points

Lifecycle

2026-02-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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