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A civil servant received backdated salary differences in 2022 for the years 2012 and 2013 following a nullity ruling. The inquiry asks whether the 30% reduction under Article 18.2 of the IRPF Law for income earned irregularly over time could be applied.
Cuestión planteada Aplicación de la reducción del artículo 18.2 de la ley 35/2006.
La reducción del 30% no es aplicable porque el período de generación de los rendimientos (22 meses) no supera los dos años exigidos. Asimismo, los rendimientos no encajan en ninguno de los supuestos calificados reglamentariamente como obtenidos de forma notoriamente irregular en el tiempo.
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