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V1669-21 ·31 May 2021 ·consulta-vinculante Medium impact
Tax

The 30% reduction cannot be applied if the income generation period is less than two years

A local police officer asks whether the 30% reduction under Article 18.2 of the Personal Income Tax Law (LIRPF) can be applied to remuneration paid after being acquitted in a criminal proceeding. The DGT determines that the reduction is not applicable because the suspension period is less than two years.

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2021-05-31PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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