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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 85 results.
Notoriously Irregular Income: DGT doctrinal evolution
evolution::rendimientos-notoriamente-irregulares
30% reduction allowed on mutual agreement termination compensation
V5271-26
Property damage compensation is rental income with 30% reduction possible
V1350-26
No reduction of 30% for earnings with generation period exceeding two years
V0206-26
30% reduction on bonus possible if work period exceeds two years
V1226-25
30% reduction allowed for lump-sum payment under mutual agreement resignation
V0738-25
30% reduction applicable to pension and settlement awards in different years
V0690-25
Mutual agreement indemnity not exempt and must be charged to a single tax period
V0587-25
No reduction of 30% applicable to new productivity bonuses
V0553-25
The 30% reduction applies to severance pay, but its application to pension plan supplements is not determined in the text
V0541-25
Possibility of applying 30% reduction to incentives with generation period exceeding two years
V0371-25
30% reduction possible on severance pay based on irregular earnings origin
V0369-25
Additional early retirement payments do not qualify for the 30 per cent reduction
V2025-24
30% tax reduction not applicable to strategic plan bonuses if performance arises from Board resolution
V1676-24
30% tax reduction cannot be applied to non-compete clause compensation
V1447-24
30% reduction for income with generation period or irregularity is not applicable
V0124-24
30% reduction for income with generation period or irregularity not applicable
V0112-24
30% tax reduction for employment income inapplicable if generation period is less than two years
V2732-23
The 30% reduction cannot be applied to compensation for suspension of the employment relationship
V2495-23
The 30% reduction for irregular income requires a generation period exceeding two years
V1231-22
30% tax reduction inapplicable for income generated over less than two years
V1112-22
30% reduction unavailable for income with a generation period of less than two years
V0957-22
Reduction of 30% for irregular payments possible under mutual agreement if charged in one tax period
V0576-22
30% reduction for irregular income not applicable to compensatory lump-sum payments
V2914-21
Mutual agreement compensation taxed as employment income; no reduction for irregularity if paid in instalments
V2034-21
30% reduction for notoriously irregular income may be applied even if used in previous years
V1943-21
The 30% reduction cannot be applied if the income generation period is less than two years
V1669-21
30% reduction for irregular income may apply to lump-sum payments for loss of supplement
V1418-21
Compensation for lease termination classified as real estate income without irregularity reduction
V0411-21
30% reduction applicable to income with a generation period exceeding two years
V3360-20
30% reduction for notoriously irregular earnings not applicable to professional career allowance
V2158-20
Compensation for absolute permanent disability paid by a local council is taxable as employment income
V1793-20
30% reduction not applicable to income with a generation period of less than two years
V1654-20
30% reduction not applicable to settlements reached via out-of-court agreement in this case
V1332-20
30% reduction for notoriously irregular income is not applicable to career progression allowance differences
V0865-20
30% reduction for generation exceeding two years requires proof of said period
V0073-20
30% reduction under Article 18.2 of the LIRPF requires imputation in a single tax period
V3473-19
30% reduction does not apply if relocation allowance is paid over several years
V3327-19
30% reduction not applicable to performance or profit-sharing bonuses lacking a generation period exceeding two years or irregular nature
V1843-19
Academic excellence award classified as employment income and subject to withholding tax
V1177-19
The 30% reduction for notably irregular income is not limited by prior use within the previous five years
V3144-18
The 30% reduction is not applicable to compensation for a post-contractual non-compete agreement
V3044-18
The 30% reduction for notoriously irregular income may be applied even if it has been previously used for other income
V2524-18
30% reduction for irregular income may apply to payments for the removal of supplements
V1774-18
30% reduction for income with a generation period exceeding two years is not applicable
V1771-18
30% reduction for notoriously irregular income may apply even if previously used for other income
V1645-18
30% reduction for notoriously irregular income may apply even if previous reductions were claimed
V1572-18
The 30% reduction for notoriously irregular income is not limited by prior use within the previous five years
V1271-18
30% reduction for notably irregular income may be applied even if previously used for other types of income
V1272-18
Permanent disability compensation under collective agreements is taxable as employment income
V1198-18
30% reduction in employment income requires a generation period exceeding two years and other requirements
V0216-18
30% reduction for notoriously irregular income not applicable to compensation for waiver of retirement bonus
V3276-17
30% reduction for income with a generation period exceeding two years does not apply in this specific case
V3150-17
30% tax reduction cannot be applied to retention bonuses for IRPF purposes
V2997-17
30% reduction for notoriously irregular income cannot be applied to self-employment promotion grants
V2494-17
30% tax reduction applicable if compensation for removal of supplements is attributed to a single year
V2369-17
Compensation for damages resulting from breach of job offer is taxable as employment income
V1424-17
Death benefits are treated as employment income with a 30% reduction if reported in a single period
V0911-17
30% tax reduction for employment income not applicable if generation period is less than two years
V0320-17
Reduction of 30% not applicable for less than two-year generation period
V5330-16
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