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MEDIUM
FISCAL

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

V0776-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0776-25
Published
5 May 2025

Summary

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.

In 6 key points

Lifecycle

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

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