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A commercial agent sought clarification on whether compensation received for lack of notice and for clientele following the termination of an agency contract was subject to VAT and whether the 30% reduction for irregular income could be applied to their IRPF. The DGT has determined that compensation for lack of notice does not constitute consideration for services and therefore is not subject to VAT, and that it does not meet the requirements for the reduction applicable to irregular income under IRPF.
The tax team reviews your specific situation.
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