Skip to content
Back to index
V0379-22 25 February 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Reduction for income with a generation period exceeding two years is inapplicable if used in the previous five periods

The taxpayer asks whether they can waive a reduction applied in 2017 via a supplementary tax return to apply it to a bonus in 2022. The DGT rules that the reduction cannot be applied in 2022 as it was already utilised in the preceding five years, though it clarifies that the decision to apply such a reduction is an option that can be rectified through a supplementary tax return.

The question raised

Application of the aforementioned reduction to the employment income received in 2022.

Book your free first meeting