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A worker requested a 30% reduction on salary differences recognised by a court, claiming they constitute income obtained in a notoriously irregular manner. The Directorate-General for Taxes (DGT) ruled that these amounts do not fall within the regulatory provisions required for such a reduction.
This ruling clarifies that court-ordered salary adjustments, specifically those related to career progression allowances, do not qualify for the tax reduction intended for irregular income.
The tax team reviews your specific situation.
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