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Practical Income Manual 2020.

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 Personal Income Tax

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

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