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An executive enquired whether an amount received following the modification of a variable remuneration scheme could benefit from the 30% reduction under Article 18.2 of the IRPF Act. The DGT has ruled that it is not applicable because there is no generation period and it does not fall under the category of notoriously irregular income.
Cuestión planteada Si resulta de aplicación la reducción del 30 por ciento prevista en el artículo 18.2 de la LIRPF.
La reducción del 30% no procede porque la cantidad percibida es una suma cierta que nace ex novo y no está vinculada a un periodo de generación. Asimismo, no califica como rendimiento notoriamente irregular, ya que la cantidad no supone la sustitución o reparación de un complemento salarial de duración indefinida. Por tanto, no se cumplen los requisitos del artículo 18.2 de la LIRPF ni del reglamento.
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