A) Reduction for returns with a generation period of more than two years or obtained in a notoriously irregular manner

Regulations: Art. 18.2 Law Income Tax

Note: These reductions will not apply when the benefit is received in the form of income.

1. 1. Returns with a generation period of more than two years, other than those derived from social security systems: 30% reduction
2. 2. Income classified by regulation as having been obtained in a notoriously irregular manner over time: 30% reduction
3. 3. General limit: maximum amount of performance to which the reduction is applied
4. 4. Specific limits