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The taxpayer asks whether the reduction under Article 18.2 of the LIRPF can be applied to the portion of an ERE indemnity received from 2015 after prior payments. The tax authority confirms this is possible provided the ratio of generation years to payment years exceeds two.
Taxpayers receiving phased ERE payments from 2015 may qualify for a 30% reduction under Article 18.2 of the LIRPF, subject to the condition that the ratio of generation to payment years exceeds two.
The tax team reviews your specific situation.
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