Reductions applicable to certain gross income

The reductions applicable to the gross income listed below are intended to alleviate the negative effects that the progressivity of the IRPF scales may cause on those incomes whose generation period does not correspond to the period in which they are obtained, provided that, in addition, the latter does not occur periodically or recurrently. Specifically, these reductions are as follows:

1. a) Reduction for returns with a generation period of more than two years or obtained in a notoriously irregular manner
2. b) Benefits in the form of capital derived from public social security regimes: reduction 30 percent
3. c) Transitional regime of reductions applicable to benefits received in the form of capital derived from private social security systems