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Form 100. 2018 Personal Income Tax return

7,5,3,14. Reduction of 30 per 100

When "other business perceptions" with a generation period of more than two years or which are legally classified as being obtained in a particularly irregular manner over time, their amount will be reduced by 30 per 100.

If these benefits are received in instalments, only the reduction of 30% will be applicable if the resulting quotient of 100 dividing the number of years corresponding to the generation period, counted from date to date, by the number of tax periods in instalments, by more than two.