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A civil servant requested the application of a 30% reduction on a remuneration supplement recognised by court order. The Directorate-General for Taxes (DGT) ruled that this concept does not fall under the regulatory cases of irregularity, nor does it have a generation period exceeding two years.
Cuestión planteada Aplicación de la reducción del artículo 18.2 de la Ley 35/2006.
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