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V1272-18 ·14 May 2018 ·consulta-vinculante Medium impact
Tax

30% reduction for notably irregular income may be applied even if previously used for other types of income

A taxpayer inquired whether they could apply the 30% reduction for notably irregular income after having previously applied the reduction for income with a generation period exceeding two years. The DGT ruled that this is possible, as the five-year limitation applies only to income with a generation period of more than two years.

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2018-05-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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