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Form 100. Personal Income Tax Return 2021

7.4.4.10. 30% reduction

Net income with a generation period of more than two years, as well as those classified by regulations as having been 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 300,000 euros per year.

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

Yields obtained in a notoriously irregular manner over time

The following are considered to be income from economic activities obtained in a notoriously irregular manner over time, exclusively, when they are imputed 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 lieu of economic rights of indefinite duration.