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A query was raised regarding whether the payment of 2017 salaries, intended to compensate for a 2013 salary reduction, allows for the application of the reduction under Article 18.2 of the Personal Income Tax Law (LIRPF). The Directorate General for Taxes (DGT) ruled that it is not applicable because there is no generation period exceeding two years.
This ruling clarifies the strict temporal requirements for applying tax reductions on irregular income, preventing the grouping of disparate payments to meet the two-year generation period threshold.
The tax team reviews your specific situation.
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