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V2317-15 ·23 July 2015 ·consulta-vinculante Medium impact
Tax

30% reduction not applicable without two-year generation period

A company asks whether the share issuance agreed to reward employee performance allows applying the 30% reduction under article 18.2 of the LIRPF. The DGT replies that it is not applicable as the income does not have a generation period exceeding two years.

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2015-07-23PublishedPublished 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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