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V0776-25 5 May 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Reduction of 30% cannot be applied based on time between devengo and collection

The consultant asks whether a 30% reduction under Article 18.2 of the LIRPF can be applied when claiming income from work with more than two years between the devengo and the claim. The DGT responds that the generation period refers to the time during which the income was earned, not the time elapsed after devengo.

The question raised

Application of the reduction under Article 18.2 of Law 35/2006 for the "receipt of employment income more than two years after its accrual and claim".

The DGT's ruling

The generation period exceeding two years refers to the production of income throughout that period of time. The time elapsed after the income has been generated does not increase said generation period. Therefore, to apply the reduction, the term is determined by the time during which the income was produced and not the time from its accrual to its collection.

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