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A lawyer has enquired whether legal fees recovered as court costs in proceedings lasting more than two years qualify for the reduction for irregular income. The Directorate General for Taxes (DGT) indicates this is possible provided they are attributed to a single period and such income is not obtained on a regular or habitual basis.
Cuestión planteada "Si el cobro de las costas judiciales en los procedimientos judiciales con un período de generación superior a dos años desde el comienzo del mismo (procedimiento judicial), pueden considerarse rendimientos irregulares al amparo de lo establecido en el artículo 32.1 de la Ley 35/2006".
Los ingresos de un abogado por defensa en litigios de más de dos años se consideran generados en un periodo superior a dos años para la reducción del art. 32.1 LIRPF. La aplicación de la reducción queda excluida si el profesional obtiene este tipo de rendimientos de forma regular o habitual en su actividad. La regularidad debe evaluarse sobre los ingresos del contribuyente y no sobre la actividad de la abogacía en abstracto. La carga de la prueba de la habitualidad corresponde a la Administración.
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