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V1572-18 ·7 June 2018 ·consulta-vinculante Medium impact
Tax

30% reduction for notoriously irregular income may apply even if previous reductions were claimed

A taxpayer inquired whether the 30% reduction could be applied to compensation received for the removal of social benefits. The DGT ruled that it is applicable, as the limitation regarding reductions applied in the previous five years only affects income with a generation period exceeding two years, not notoriously irregular income.

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2018-06-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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