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V1840-22 ·2 August 2022 ·consulta-vinculante Medium impact
Tax

The 30% reduction on back pay is not applicable if the generation period does not exceed two years

A query is made as to whether back pay from 2018 received in 2021 may benefit from the 30% reduction provided in Article 18.2 of the LIRPF. The DGT responds that it is not applicable because there is no generation period exceeding two years.

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2022-08-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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