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The taxpayer asks whether the 30% reduction for irregular income can be applied to amounts received through a voluntary severance plan. The DGT responds that, as they are received in installments across different periods, the requirement of being attributed to a single tax year is not met.
Question posed: Taxation of the amounts received. Application of the 30 percent reduction under Article 18.2 of Law 35/2006.
The 30% reduction for employment income obtained in a notoriously irregular manner, such as amounts from mutual termination agreements, is only applicable if attributed to a single tax period. Since the payments are not attributed to a single tax year, the reduction under Article 18.2 of the LIRPF is not applicable.
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