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V0957-22 3 May 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

30% reduction unavailable for income with a generation period of less than two years

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.

The question raised

Application of the reduction provided in Article 18.2 of Law 35/2006.

The DGT's ruling

The 30% reduction is not applicable because the period during which the income was generated (22 months) does not exceed the required two years. Furthermore, the income does not fall under any of the scenarios regulated as being obtained in a notoriously irregular manner over time.

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