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A query was raised regarding whether payments made by a company to its employees for relocation to a new place of work may benefit from the tax reduction for irregular income. The Directorate General for Taxes (DGT) ruled that if the compensation is paid on a monthly basis over a 24-month period, the reduction does not apply.
Cuestión planteada Aplicación de la reducción del 40 por 100 establecida en el artículo 18.2 de la Ley del Impuesto sobre la Renta de las Personas Físicas a la compensación por movilidad geográfica referida.
La reducción del 40 por 100 del artículo 18.2 de la LIRPF se aplica a rendimientos obtenidos de forma notoriamente irregular en el tiempo. Según el artículo 11.1.a) del RIRPF, se consideran irregulares las cantidades por traslado que excedan de los importes exentos. No obstante, si la compensación se satisface mensualmente durante un periodo de 24 meses, no es aplicable la reducción por el hecho de imputarse en varios periodos impositivos.
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