2. Returns classified by regulation as obtained in a notoriously irregular manner over time: reduction of 30 percent

Regulations: Art. 12.1 Regulation

A reduction of 30 percent may be applied to income that is classified by regulation as having been obtained in a clearly irregular manner over time, provided that it is imputed in a single tax period.

For these purposes, article 12.1 of the IRPF Regulations considers the following as income from work obtained in a notoriously irregular manner over time exclusively:

a) The amounts paid by the company to employees due to the transfer to another workplace , which exceed the amounts provided for in article 9 of the Personal Income Tax Regulations .

Regarding the amounts exempt from tax, see this assumption in section Special rules , of the "Maintenance and stay expenses " of this Chapter, the amounts exempt from tax.

b) Compensation derived from public Social Security or Passive Class regimes, as well as benefits paid by orphanages and similar institutions, in the case of non-disabling injuries .

c) Benefits paid for non-disabling injuries or permanent disability, in any degree, by companies and public entities.

d) The death benefits; and the expenses for burial or interment that exceed the limit declared exempt for workers or civil servants, both those of a public nature and those paid by orphanages and similar institutions, companies and public entities. See in Chapter 2, the exemption relating to benefits received for burial or interment .

e) Amounts paid in compensation or repair of salary supplements, pensions or annuities of indefinite duration or for the modification of working conditions .

f) The amounts paid by the company to the workers for the resolution, by mutual agreement, of the employment relationship .

g) , artistic or scientific prizes that do not enjoy 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.