Skip to main content
Form 100. Personal Income Tax Declaration 2018 30 percent reduction

When "other business perceptions" with a generation period of more than two years or that are legally classified as obtained in a notoriously irregular manner over time are included in the net performance, their amount will be reduced by 30%.

If these benefits are received in fractions, the 30 percent reduction will only be applicable in the event that the quotient resulting from dividing the number of years corresponding to the generation period, computed from date to date, between the number of tax periods of fractionation, is greater than two.