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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.
Cuestión planteada Aplicación de la reducción del artículo 18.2 de lsa Ley 35/2006 por la "percepción de un ingreso de trabajo con más de dos años desde su devengo y reclamación".
El periodo de generación superior a dos años se refiere a la producción de rendimientos a lo largo de ese espacio temporal. El tiempo transcurrido después de que se hayan generado los rendimientos no incrementa dicho periodo de generación. Por tanto, para aplicar la reducción, lo que determina el plazo es el tiempo en que se produjeron los rendimientos y no el tiempo desde su devengo hasta su cobro.
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