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A worker asked whether a global settlement indemnity could benefit from the 30% reduction under art. 18.2 of the LIRPF. The DGT replied that it does not apply because the income arises anew from the agreement and has no generation period exceeding two years.
Cuestión planteada Si resulta de aplicación la reducción del 30 por ciento prevista en el artículo 18.2 de la LIRPF.
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