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A lawyer inquired whether variable remuneration agreed in 2015 and received in 2019 qualifies for the 30% reduction under Article 18.2 LIRPF. The DGT ruled that, as it does not constitute notoriously irregular income, the reduction can only be applied if a generation period exceeding two years is proven.
Cuestión planteada Aplicación a la cantidad percibida de la reducción del 30 por 100 del artículo 18.2 de la Ley el Impuesto sobre la Renta de las Personas Físicas.
Para aplicar la reducción del 30% sobre rendimientos con periodo de generación superior a dos años, estos deben imputarse en un único periodo impositivo. No se puede aplicar la reducción si en los cinco periodos anteriores se aplicó a otros rendimientos de la misma naturaleza. La existencia de un periodo de generación superior a dos años puede acreditarse por cualquier medio de prueba válido.
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