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V1806-23 ·21 June 2023 ·consulta-vinculante Medium impact
Tax

Compensation for clientele for a commercial agent does not allow for the 30 percent reduction in Personal Income Tax

A commercial agent inquired whether the 30 percent reduction for irregular income could be applied to the compensation for clientele received following the termination of their agency contract. The DGT responds that the compensation is taxed as income from economic activity, but does not meet the requirements for said reduction.

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2023-06-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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