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A lawyer inquired whether the 30% reduction under Article 32.1 of the Personal Income Tax Act (LIRPF) could be applied to fees received in 2021 for legal defence work initiated years prior. The Directorate General for Taxes (DGT) ruled that it is applicable provided the payment is an isolated occurrence and not part of a professional activity where such income is obtained regularly or habitually.
Cuestión planteada Aplicación de la reducción del 30 por 100 del artículo 32.1 de la Ley 35/2006 a los honorarios percibidos por el consultante en 2021.
Los ingresos de un abogado por defensa procesal en un litigio de más de dos años se consideran generados en un periodo superior a dos años. La reducción del 30% es aplicable siempre que el profesional no obtenga este tipo de rendimientos de forma regular o habitual en su actividad económica. La habitualidad debe evaluarse sobre los ingresos individuales del contribuyente y no sobre la profesión de la abogacía en abstracto. La carga de la prueba de la habitualidad recae en la Administración.
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