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V1093-25 ·25 June 2025 ·consulta-vinculante Medium impact
Tax

No reduction of 30% for irregular income on professional fees

A professional asks whether a 30% reduction for irregular income can be applied to fees of 210,000 euros earned from managing an inheritance. The DGT responds that such a reduction is not possible.

In 5 key points

How it affects those involved

The ruling clarifies that professional fees from inheritance management do not qualify for a 30% reduction due to irregular income.

Lifecycle

2025-06-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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