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A taxpayer inquired whether the 30% reduction under Article 18.2 of the Personal Income Tax Act (LIRPF) could be applied to unpaid remuneration following a court ruling. The Directorate General for Taxes (DGT) ruled that since income covering a period of more than two years is attributed to a single tax period, the reduction is applicable.
Cuestión planteada Aplicación de la reducción del 30 por 100 del artículo 18.2 de la Ley 35/2006.
La reducción del 30% es aplicable si los rendimientos íntegros del trabajo tienen un período de generación superior a dos años y se imputan en un único período impositivo. En este caso, al imputarse en 2021 las retribuciones dejadas de percibir desde noviembre de 2019 hasta diciembre de 2021, se cumple el requisito del período de generación superior a dos años. No se aplica la reducción por irregularidad en el tiempo al no encajar en los supuestos reglamentarios.
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