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Practical manual for Income Tax 2019.

a) Reduction for returns with a generation period of more than two years or obtained in a notoriously irregular manner

  1. Income with a generation period of more than two years, other than those derived from social security systems
  2. Returns classified by regulation as obtained in a notoriously irregular manner over time: reduction 30 percent
  3. Maximum amount of performance to which the reduction applies
  4. Specific limits
  5. Summary table