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A query was raised regarding whether variable remuneration received every three years can benefit from the 30% reduction under Article 18.2 of the LIRPF. The DGT indicates this is only possible if a generation period exceeding two years is proven and legal limits are met.
Cuestión planteada Aplicación a la cantidad percibida de la reducción del 30 por 100 del artículo 18.2 de la Ley el Impuesto sobre la Renta de las Personas Físicas.
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