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V1943-21 ·21 June 2021 ·consulta-vinculante Medium impact
Tax

30% reduction for notoriously irregular income may be applied even if used in previous years

A taxpayer inquired whether they could apply the 30% reduction for notoriously irregular employment income in 2020, having previously applied it in 2017. The DGT ruled that the five-year limitation only applies to income with a generation period exceeding two years, and not to income officially classified as notoriously irregular.

In 5 key points

How it affects those involved

This clarification provides legal certainty for taxpayers with irregular income streams, confirming that the 30% reduction is not subject to the five-year restriction applicable to other types of irregular income.

Lifecycle

2021-06-21PublishedPublished 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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