Skip to content
V1564-24 ·26 June 2024 ·consulta-vinculante Medium impact
Tax

Reduction for irregular income cannot be applied if the generation period is less than two years

A taxpayer requested clarification on whether backdated payments of a destination allowance, recognised by a court, qualify for the 30% reduction for irregular income. The DGT ruled that these backpayments must be attributed to the year the judicial resolution becomes final and that they do not meet the requirement of a generation period exceeding two years.

In 6 key points

Lifecycle

2024-06-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact