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A taxpayer has enquired whether arrears for a seniority supplement, recognised by a court, qualify for the 40% Income Tax (IRPF) reduction. The Directorate General for Taxes (DGT) has indicated that, as this does not constitute a case of notorious irregularity, the reduction will depend on whether the period during which these earnings were generated exceeds two years.
Cuestión planteada Aplicación a los mismos de la reducción del 40 por ciento del artículo 18.2 de la Ley del IRPF.
Los rendimientos por atrasos de antigüedad no están incluidos en el listado de supuestos de obtención notoriamente irregular del Reglamento del IRPF. Por tanto, para aplicar la reducción del 40% del artículo 18.2 de la Ley del IRPF, se debe acreditar que el periodo de generación de dichos rendimientos es superior a dos años. En este caso, la reducción solo procedería si los atrasos abarcan un periodo de generación superior a dos años.
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