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A taxpayer inquired whether the financial compensation for 49 days of untaken holidays over two years allowed for the 30% reduction under Article 18.2 of the Personal Income Tax Act (LIRPF). The Directorate General of Taxes (DGT) ruled that it is not applicable because the generation period does not exceed two years and does not qualify as notoriously irregular income.
This ruling clarifies the strict temporal requirements for applying the tax reduction on irregular income, specifically regarding the accumulation of untaken holidays.
The tax team reviews your specific situation.
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