Reductions applicable to certain gross income

The reductions applicable to the gross income listed below are intended to alleviate the negative effects that the progressivity of the IRPF scales may cause in those incomes whose generation period does not correspond to the period in which they were obtained. Specifically, these reductions are as follows:

1. A) Reduction for returns with a generation period of more than two years or obtained in a notoriously irregular manner
2. B) Benefits in the form of capital derived from public social security schemes
3. C) Transitional regime of reductions applicable to benefits received in the form of capital derived from private social security systems
4. Summary tables: Reductions applicable to certain gross income