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Practical manual for Income Tax 2023.

Summary tables: Reductions applicable to certain gross income

  1. Reduction for work income with a generation period of more than two years or obtained in a notoriously irregular manner
  2. Transitory rules: Reductions applicable to benefits received in the form of capital derived from private social security systems
  3. Table: collective dismissals: exempt compensation, reduction for irregularity of 30% of the non-exempt amount and early redemption