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V1815-17 ·11 July 2017 ·consulta-vinculante Medium impact
Tax

The 30% reduction for income obtained in a notoriously irregular manner may be applied

A worker inquired whether the financial compensation received for waiving a working hour adaptation allowed for the application of the 30% reduction. The DGT responds that it is applicable if classified as income obtained in a notoriously irregular manner.

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2017-07-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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