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