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V1184-21 29 April 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

The 30% reduction for income with a generation period exceeding two years is not applicable to court attendance fees

A taxpayer asks whether the 30% reduction provided in Article 18.2 of the Personal Income Tax Law (LIRPF) can be applied to remuneration received for participating in a competitive examination tribunal. The DGT responds that the reduction is not applicable because there is no generation period exceeding two years.

The question raised

Whether there is a right to the reduction provided for in Article 18.2 of the Tax Law.

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