Skip to content
Back to index
V1093-25 25 June 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos irregulares

No reduction of 30% for irregular income on professional fees

A professional asks whether a 30% reduction for irregular income can be applied to fees of 210,000 euros earned from managing an inheritance. The DGT responds that such a reduction is not possible.

The question raised

"Given that the amount received is extraordinary in nature and is not related to my main activity, I would like to know if I could benefit from the 30% reduction provided for irregular income in the income tax return."

The DGT's ruling

The 30% reduction under Article 32.1 of the Personal Income Tax Law only applies to earnings with a generation period exceeding two years or those officially classified as notoriously irregular. Professional fees are not included among the cases of regulatory irregularity (subsidies, severance pay, prizes, or replacement of economic rights). Therefore, as neither of the two requirements is met, the reduction is not applicable.

Book your free first meeting