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A pensioner inquired whether the 30% reduction for irregular income could be applied when receiving a lump-sum compensation for the removal of a monthly supplement. The Directorate General for Taxes (DGT) ruled that this is possible, provided the payment is attributed to a single tax year and is not paid in instalments.
This ruling clarifies that lump-sum payments resulting from the loss of regular supplements qualify for the irregularity reduction, provided they are taxed in a single period.
The tax team reviews your specific situation.
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