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Consultants ask whether a voluntary complement from a labour relationship termination qualifies for the 30% reduction under Article 18.2 of the LIRPF. The DGT responds that it does not apply as the income is not notably irregular and the generation period is not over two years.
The 30% reduction under Article 18.2 LIRPF does not apply to voluntary complements arising from labour relationship termination due to lack of notoriety of irregularity and insufficient generation period.
The tax team reviews your specific situation.
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