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V2532-20 ·24 July 2020 ·consulta-vinculante Medium impact
Tax

The 30% reduction for irregular income may apply even if the reduction for a generation period exceeding two years was previously used

A taxpayer inquired whether they could apply the 30% reduction to a payment received for voluntary termination, having previously applied said reduction in 2019 to a seniority award. The DGT ruled that, as the termination payment constitutes notoriously irregular income rather than income with a generation period exceeding two years, the five-year limitation period does not apply.

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2020-07-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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