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V1745-15 ·2 June 2015 ·consulta-vinculante Medium impact
Tax

Cessation of activity does not affect average headcount calculation for IRPF reduction

A query was raised regarding how to calculate the average headcount for the reduction provided in the twenty-seventh additional provision of the LIRPF when activity ceases before the end of the year. The DGT ruled that the calculation must follow the general rules of the regulation, considering the duration of the employment relationship relative to the total number of days in the tax period.

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2015-06-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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