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V3349-20 ·12 November 2020 ·consulta-vinculante Medium impact
Tax

30% reduction in employment income requires a generation period exceeding two years or irregularity qualification

A query was raised regarding whether variable remuneration received every three years can benefit from the 30% reduction under Article 18.2 of the LIRPF. The DGT indicates this is only possible if a generation period exceeding two years is proven and legal limits are met.

In 5 key points

Lifecycle

2020-11-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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