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V2158-20 ·26 June 2020 ·consulta-vinculante Medium impact
Tax

30% reduction for notoriously irregular earnings not applicable to professional career allowance

A civil servant requested the application of a 30% reduction on a remuneration supplement recognised by court order. The Directorate-General for Taxes (DGT) ruled that this concept does not fall under the regulatory cases of irregularity, nor does it have a generation period exceeding two years.

In 5 key points

How it affects those involved

This ruling clarifies that specific professional career allowances do not qualify for the tax reduction intended for notoriously irregular income, as they do not meet the statutory criteria regarding the nature of the irregularity or the duration of the generation period.

Lifecycle

2020-06-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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