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A lawyer inquired whether the 30% reduction could be applied to income generated over more than two years due to the duration of litigation. The DGT ruled that the reduction is applicable provided the professional does not obtain this type of income on a regular or habitual basis within their economic activity.
Cuestión planteada Al tener estos procedimientos una duración media de tres años y medio, pregunta si resulta aplicable la reducción del 30 por 100 del artículo 32.1 de la Ley 35/2006.
Para aplicar la reducción del artículo 32.1 de la LIRPF, los rendimientos deben tener un periodo de generación superior a dos años y no ser habituales. La regularidad o habitualidad debe evaluarse sobre los ingresos individuales del contribuyente y no sobre la actividad profesional en abstracto. Si la obtención de estos rendimientos es regular o habitual para el profesional, no procede la reducción.
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