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V1287-25 ·10 July 2025 ·consulta-vinculante Medium impact
Tax

No reduction of 30% for vacation entitlements due to generation period less than two years

A worker asks whether a 30% reduction under article 18.2 LIRPF applies to vacation entitlements received after judicial resolutions. The DGT states that the reduction does not apply as the generation period is less than two years.

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2025-07-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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