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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.
Cuestión planteada "Dado que el importe recibido tiene un carácter extraordinario y no está relacionado con mi actividad principal, me gustaría saber si podría acogerme a la reducción del 30% prevista para los ingresos irregulares en la declaración de la renta".
La reducción del 30% del artículo 32.1 de la Ley del IRPF solo aplica a rendimientos con un periodo de generación superior a dos años o que sean calificados reglamentariamente como notoriamente irregulares. Los honorarios profesionales no se encuentran entre los supuestos de irregularidad reglamentaria (subvenciones, indemnizaciones por cese, premios o sustitución de derechos económicos). Por tanto, al no cumplir ninguno de los dos requisitos, no procede la reducción.
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