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V3360-20 ·16 November 2020 ·consulta-vinculante Medium impact
Tax

30% reduction applicable to income with a generation period exceeding two years

A worker inquired whether a bonus paid in 2019, generated between 2017 and 2019, qualifies for the 30% reduction under Article 18.2 of the Personal Income Tax Act (LIRPF). The Directorate General for Taxes (DGT) ruled that this is possible provided it is attributed to a single period and the reduction has not been applied to similar income within the previous five years.

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2020-11-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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