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V0393-18 15 February 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

30% reduction for irregular income cannot be applied if payments are received in different years

A worker received a settlement following the mutual termination of their contract in three separate payments across different years. The DGT has ruled that the 30% reduction intended for irregular income cannot be applied in this case.

The question raised

Application of the reduction under Article 18.2 of Law 35/2006.

The DGT's ruling

The 30% reduction for employment income obtained in a notoriously irregular manner, such as amounts due by mutual agreement resolution, only applies if they are imputed to a single tax period. As the amounts are received across three different tax periods, this legal requirement is not met.

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