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V0690-25 15 April 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · reducción del 30%

30% reduction applicable to pension and settlement awards in different years

The consultant asks whether a 30% reduction for irregular income can be applied to the 2024 pension award and a settlement paid in 2025. The DGT responds that both allow the reduction if each is attributed to a single tax period.

The question raised

Cuestión planteada Aplicación de la reducción del 30% del artículo 18.2 de la Ley 35/2006.

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