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V0776-25 ·5 May 2025 ·consulta-vinculante Medium impact
Tax

Reduction of 30% cannot be applied based on time between devengo and collection

The consultant asks whether a 30% reduction under Article 18.2 of the LIRPF can be applied when claiming income from work with more than two years between the devengo and the claim. The DGT responds that the generation period refers to the time during which the income was earned, not the time elapsed after devengo.

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2025-05-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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