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A query was raised regarding whether an economic incentive for early retirement paid by the General Council of the Principality of Asturias allows for the application of the 30% reduction for income with a generation period exceeding two years. The Directorate General of Taxes (DGT) ruled that this reduction is not applicable.
The ruling clarifies that specific regional early retirement incentives do not qualify for the tax reduction typically applied to employment income earned over a period of more than two years.
The tax team reviews your specific situation.
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