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A taxpayer inquired whether the 30% reduction under Article 18.2 of the Personal Income Tax Act (LIRPF) could be applied to backdated destination allowances obtained via a court ruling. The Directorate General for Taxes (DGT) ruled that these do not constitute notoriously irregular income and that the reduction may only be applied if the generation period for said back payments exceeds two years.
Cuestión planteada Tributación en el IRPF: aplicación de la reducción del artículo 18.2 de la Ley 35/2006.
Los atrasos por complemento de destino no se califican como rendimientos obtenidos de forma notoriamente irregular en el tiempo. Por tanto, la reducción del 30% solo es viable si los rendimientos tienen un período de generación superior a dos años. Para ello, los atrasos deben comprender un espacio temporal superior a dos años y no haberse aplicado la reducción en los cinco períodos impositivos anteriores por otros rendimientos con la misma característica.
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