Skip to content
V2134-25 ·11 November 2025 ·consulta-vinculante Medium impact
Tax

30% reduction available for irregular income if not habitual

A lawyer asks whether fees from a procedure over two years can benefit from the reduction for irregular income and whether VAT must be included. The DGT responds that the reduction applies if income is not regular or habitual, and VAT does not affect the calculation of net income.

In 6 key points

Lifecycle

2025-11-11PublishedPublished 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