7.5.3.14. 30% reduction

When "other business income" with a generation period of more than two years or which are classified by regulations as having been obtained in a notoriously irregular manner over time is included in the net income, its amount will be reduced by 30%.

If these benefits are received in installments, the 30% reduction will only be applicable if the quotient resulting from dividing the number of years corresponding to the generation period, computed from date to date, by the number of tax periods of installment, is greater than two.