Reductions applicable to certain gross income

The reductions applicable to the gross income listed below are intended to mitigate the negative effects of the progressive nature of the tax scales. IRPFABBR It can originate in those returns whose generation period does not correspond to that of their obtaining, provided that, in addition, the latter does not occur periodically or recurrently. Specifically, these reductions are as follows:

1. A) Reduction for returns with a generation period of more than two years or obtained in a notoriously irregular manner
2. B) Benefits in the form of capital derived from public social security schemes
3. C) Transitional regime of reductions applicable to benefits received in the form of capital derived from private social security systems
4. Summary tables: Reductions applicable to certain gross income