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A taxpayer inquired whether the reduction under Article 32.1 of the Personal Income Tax Law (LIRPF) could be applied following the sale of a mushroom plantation held for 15 years. The Directorate General for Tax (DGT) ruled that the 30% reduction on net income is indeed applicable.
Cuestión planteada Si puede aplicar al rendimiento neto obtenido la reducción en el artículo 32.1 de la Ley del IRPF para los rendimientos de actividades económicas cuyo período de generación sea superior a dos años.
Es aplicable la reducción del 30% sobre los rendimientos netos de actividades económicas cuando el período de generación sea superior a dos años y se imputen en un único período impositivo. En este caso, se cumplen los requisitos porque el período de generación fue de 15 años, no se obtuvieron rendimientos durante ese tiempo y el importe se percibió en un solo ejercicio.
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