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V3473-19 ·20 December 2019 ·consulta-vinculante Medium impact
FISCAL

30% reduction under Article 18.2 of the LIRPF requires imputation in a single tax period

An employee asked whether the 30% reduction under Article 18.2 of the LIRPF could be applied to the first payment of an incentive system. The DGT replied that since the earnings are not notably irregular and are received in instalments over different years, the reduction does not apply.

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Lifecycle

2019-12-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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