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A worker inquired whether a salary supplement established in a collective agreement is eligible for the 40% reduction for irregular earnings. The Directorate-General for Taxes (DGT) ruled that it is not applicable, as the right was not generated over a period of more than two years and does not meet the regulatory criteria for irregular earnings.
This ruling clarifies that salary supplements defined by collective agreements do not automatically qualify for the 40% tax reduction unless they meet specific criteria regarding the duration of the generation period and the nature of the irregularity.
The tax team reviews your specific situation.
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