3. General limit: maximum amount of performance to which the reduction applies
Joint annual limit
The amount of the full return to which the 30% reduction will be applied may not exceed the amount of 300,000 euros per year .
This limit operates on the sum of full returns that have a generation period of more than two years, as well as those that are legally classified as obtained in a notoriously irregular manner over time.
In the event that several irregular returns of the same nature are obtained, and their amount exceeds the limit of 300,000 euros of the maximum amount on which to apply the 30% reduction, the maximum reduction will be distributed proportionally among all the returns of that nature.