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V5330-16 ·16 December 2016 ·consulta-vinculante Medium impact
Tax

Reduction of 30% not applicable for less than two-year generation period

The consultant asks whether a 30% reduction can be applied to amounts collected by judicial sentence following a period of unpaid remuneration. The DGT responds that it is not applicable as the generation period of those earnings does not exceed the required two years.

In 6 key points

Lifecycle

2016-12-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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