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A query was raised regarding how to determine the concept of non-employment income for the purpose of applying the reduction under Article 20 of the Personal Income Tax Act (LIRPF). The Directorate General for Taxes (DGT) clarifies that these incomes consist of the sum of net yields, capital gains and losses, and imputed income.
Cuestión planteada Determinación del concepto "rentas, excluidas las exentas, distintas de las del trabajo", contenidas en el artículo 20 de la Ley del Impuesto.
Las rentas distintas de las del trabajo son la suma aritmética de rendimientos, ganancias y pérdidas patrimoniales e imputaciones de renta, tanto positivas como negativas. Para este cálculo se deben utilizar los rendimientos netos previos a cualquier reducción y sin aplicar los límites de compensación legales. Si estas rentas (excluyendo las exentas) superan los 6.500 euros, no se puede aplicar la reducción prevista en el artículo 20 de la Ley del IRPF.
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