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A taxpayer asks whether they can amend their 2022 tax return to avoid the reduction for income from work where the generation period exceeds two years, in order to apply it in 2026. The DGT confirms that a supplementary declaration can be filed to correct this reduction, provided it is submitted before the 2022 tax period expires.
Cuestión planteada Posibilidad de presentar una declaración complementaria correspondiente al período impositivo 2022 para poder así aplicarse la reducción del 30 por ciento a los rendimientos del trabajo que perciba con posterioridad.
La reducción del artículo 18.2 de la LIRPF es de aplicación potestativa. El contribuyente puede presentar una declaración complementaria para corregir la reducción aplicada en 2022, siempre que se haga antes de la prescripción del ejercicio. No obstante, una vez ejercida la opción respecto al ejercicio 2026, no se podrá rectificar dicha elección fuera del período reglamentario de declaración de ese año.
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