Skip to content
V1469-15 ·12 May 2015 ·consulta-vinculante Medium impact
Tax

No reduction of 40% for notarial earnings with generation period exceeding two years

A notary asks whether a 40% reduction can be applied to fees earned in 2014 relating to prior-year activities. The DGT states that no reduction applies due to notarial earnings being notably irregular and having a generation period exceeding two years.

In 5 key points

Lifecycle

2015-05-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact