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Form 100. Personal Income Tax Declaration 2019

7.4.4.10. 30 percent reduction

Net income with a generation period of more than two years, as well as those legally classified as obtained in a notoriously irregular manner over time, when both are attributed to a single tax period, will be reduced by 30%.

The amount of net income to which the reduction will be applied may not exceed the amount of 300,000 euros per year.

It is not applicable if it is income that comes from the exercise of an economic activity that habitually or regularly obtains this type of income.

Returns obtained in a notoriously irregular manner over time

The following are exclusively considered income from economic activities obtained in a notoriously irregular manner over time, when they are attributed in a single tax period:

  • Capital subsidies for the acquisition of non-depreciable fixed assets.

  • Compensation and aid for cessation of economic activities.

  • Compensation received in replacement of economic rights of indefinite duration.