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V2524-18 ·18 September 2018 ·consulta-vinculante Medium impact
Tax

The 30% reduction for notoriously irregular income may be applied even if it has been previously used for other income

A taxpayer asks whether they can apply the 30% reduction for notoriously irregular income after having previously applied a reduction for income with a generation period exceeding two years. The DGT responds that this is possible because the limitation preventing the application of the reduction if it has been used in the last five years only affects income with a generation period exceeding two years.

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2018-09-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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