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V1645-18 ·12 June 2018 ·consulta-vinculante Medium impact
Tax

30% reduction for notoriously irregular income may apply even if previously used for other income

A taxpayer inquired whether the 30% reduction could be applied to compensation received for the loss of social benefits. The Tax Agency confirmed it is applicable as it constitutes notoriously irregular income, regardless of whether the reduction has been previously applied to other types of income.

In 5 key points

How it affects those involved

This clarification provides certainty for taxpayers receiving irregular payments, confirming that the benefit is not limited to a single instance or specific type of irregular income.

Lifecycle

2018-06-12PublishedPublished 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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