MEDIUM
FISCAL No reduction of 30% for irregular income on professional fees
Technical details
Summary
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.