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A worker inquired whether temporary disability supplements received retroactively under a collective agreement allowed for the application of the reduction provided in Article 18.2 of the Personal Income Tax Law (LIRPF). The Directorate General for Taxes (DGT) ruled that the reduction is not applicable because the generation period for these amounts does not exceed two years.
This ruling clarifies that retroactive payments from collective agreements do not automatically qualify for the 30% reduction for irregular income if the underlying generation period is less than two years.
The tax team reviews your specific situation.
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