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A company has requested a ruling on whether variable remuneration linked to strategic plan objectives (2017-2020) qualifies for the 30% reduction under Article 18.2 of the Personal Income Tax Act (LIRPF). The Directorate General for Taxes (DGT) states that this cannot be determined with the information provided, but outlines the necessary requirements for its application.
This ruling clarifies the strict criteria for applying tax reductions to variable remuneration, emphasizing the necessity of a generation period spanning more than two years and the requirement for income to be notably irregular.
The tax team reviews your specific situation.
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