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V3144-18 ·11 December 2018 ·consulta-vinculante Medium impact
Tax

The 30% reduction for notably irregular income is not limited by prior use within the previous five years

A taxpayer asks whether they can apply the 30% reduction for social benefit compensation after having applied said reduction the previous year for a different reason. The DGT responds that this is possible because the limitation preventing the repetition of the reduction only applies to income with a generation period exceeding two years.

In 6 key points

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2018-12-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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