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V5030-16 ·18 November 2016 ·consulta-vinculante Medium impact
Tax

Sale of a photographic collection taxed as professional income without irregularity reduction

A retired photographer enquired whether the sale of his photographic collection could benefit from the reduction for irregular income. The DGT has determined that these earnings constitute income from professional activities and do not meet the requirements for the reduction.

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2016-11-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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