2. Returns classified by regulation as obtained in a notoriously irregular manner over time: reduction of 30 percent
Regulations: Art. 12.1 Regulations
A reduction of 30 per 100 may be applied to income that is legally classified as obtained in a notoriously irregular manner over time, provided that it is allocated in a single tax period.
For these purposes, article 12.1 of the Personal Income Tax Regulations considers income from work obtained in a notoriously irregular manner over time exclusively the following:
a) The amounts paid by the company to employees on the occasion of transfer to another workplace , which exceed the amounts provided for in article 9 of the Personal Income Tax Regulations .
Regarding the amounts exempt from tax, see this assumption in section Special rules , of the "Maintenance and stay expenses " of this Chapter, the amounts exempt from tax.
b) Compensations derived from the public Social Security or Passive Classes regimes, as well as benefits paid by orphan schools and similar institutions, in the cases of non-disabling injuries .
c) Benefits paid for non-disabling injuries or permanent disability, in any degree, by companies and public entities.
d) death benefits; and expenses for burial or burial that exceed the limit declared exempt for workers or officials, both those of a public nature and those paid by orphan schools and similar institutions, companies and public entities. See in Chapter 2, the exemption relating to benefits received for burial or funeral .
e) The amounts paid in compensation or reparation for salary supplements, pensions or annuities of indefinite duration or for the modification of working conditions .
f) The amounts paid by the company to the workers for the resolution, by mutual agreement, of the employment relationship .
g) literary, artistic or scientific prizes that do not enjoy exemption from this tax. For these purposes, economic benefits derived from the assignment of intellectual or industrial property rights or which replace them are not considered prizes.