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A taxpayer asks when to declare salaries from a judicial agreement and whether to apply the 30% reduction for irregular income. The DGT states that such earnings are declared in the year the resolution becomes final and the 30% reduction does not apply.
Issue raised: Temporal imputation of salary differences and, in the event of imputation in a single tax period, the possibility of applying the reduction provided for in section 2 of Article 18 of the Personal Income Tax Law.
Employment income pending judicial resolution is imputed to the tax period in which the resolution becomes final. The 30% reduction for income with a generation period exceeding two years is not applicable because the unpaid remuneration only covers a period of 15 months. Furthermore, the reduction for income obtained in a notoriously irregular manner is not applicable as it does not fall within the regulatory assumptions.
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