220.127.116.11. 30 percent reduction
Net returns with a generation period of more than two years, as well as those classified by regulation as obtained in a notoriously irregular manner over time, will be reduced by 30 percent.
When the income from economic activities with a generation period of more than two years is 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 division, is greater than two.
INCOME OBTAINED IN A NOTORIOUSLY IRREGULAR WAY OVER TIME (art. 25 Rgl.)
The following are exclusively considered income from economic activities obtained in a notoriously irregular manner over time, when they are attributed in a single tax period:
Capital subsidies for the acquisition of non-depreciable fixed assets.
Compensation and aid for cessation of economic activities.
Literary, artistic or scientific awards that do not enjoy exemption from this Tax. For these purposes, economic benefits derived from the assignment of intellectual or industrial property rights or which replace them are not considered prizes.
Compensation received in replacement of economic rights of indefinite duration.