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A lawyer inquired whether a settlement of €51,286.89, received following the termination of a professional services contract, qualifies for the 30% reduction applicable to irregular income or income generated over more than two years. The Directorate General for Taxes (DGT) ruled that the reduction is not applicable.
Cuestión planteada Aplicación al importe percibido de la reducción del artículo 32.1 de la Ley 35/2006.
La reducción del 30% no procede porque el importe por resolución contractual no encaja en los supuestos de obtención notoriamente irregular del artículo 25 del Reglamento del Impuesto. Asimismo, no se cumple el requisito de período de generación superior a dos años, ya que se excluyen los rendimientos de actividades que obtengan de forma regular o habitual este tipo de ingresos, como ocurre con los honorarios profesionales.
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