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V0320-17 7 February 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

30% tax reduction for employment income not applicable if generation period is less than two years

A taxpayer inquired whether salary differences received following a court ruling could qualify for the 30% reduction under Article 18.2 of the Personal Income Tax Act (LIRPF). The Directorate General for Taxes (DGT) ruled that this is not possible because the period during which the income was generated is less than two years.

The question raised

Cuestión planteada Aplicación de la reducción del 30 por 100 del artículo 18.2 de la Ley 35/2006.

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