7,4,4,10. Reduction of 30 per 100
Net returns with a generation period of more than two years, as well as those legally qualified as obtained in a particularly irregular manner over time, when both are attributed to a single tax period, will be reduced by 30 per 100.
The amount of the net yield on which the reduction will be applied may not exceed 300,000 euros per year.
It is not applicable if it is income that comes from the exercise of an economic activity that usually or regularly obtains this type of yield.
Yields obtained in a particularly irregular way over time
The following are considered earnings from economic activities obtained in a particularly irregular manner over time, exclusively, when they are attributed in a single tax period:
Capital grants for the acquisition of non-depreciable fixed assets.
Compensation and aid for cessation of economic activities.
Compensation received in substitution of indefinite economic rights.