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A taxpayer asks whether they can apply the 30% reduction for notoriously irregular income after having previously applied a reduction for income with a generation period exceeding two years. The DGT responds that this is possible because the limitation preventing the application of the reduction if it has been used in the last five years only affects income with a generation period exceeding two years.
Question posed: Application of the 30 percent reduction of Article 18.2 of Law 35/2006 to compensatory indemnity from its consideration as notoriously irregular income.
The 30% reduction under Article 18.2 of the LIRPF is applicable to compensation for modification of working conditions classified as notoriously irregular income. The limitation preventing the application of the reduction if other similar income has been received in the previous five years refers exclusively to income with a generation period exceeding two years. Therefore, it does not affect income officially classified as obtained in a notoriously irregular manner.
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