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A taxpayer inquired whether they could apply the 30% reduction for income with a generation period exceeding two years in 2022, having previously applied said reduction in 2017. They also asked if they could amend their 2017 tax return to enable the use of the reduction in 2022.
Cuestión planteada Aplicación de la citada reducción a los rendimientos del trabajo que perciba en 2022.
La reducción del artículo 18.2 LIRPF no es aplicable si en los cinco periodos impositivos anteriores al ejercicio en que resulten exigibles se obtuvieron otros rendimientos con periodo de generación superior a dos años a los que se aplicó la reducción. No obstante, es posible presentar una declaración complementaria de 2017 para eliminar la reducción aplicada entonces y así poder aplicarla en 2022. Una vez ejercida la opción en 2022, no se podrá rectificar fuera del periodo reglamentario de dicho ejercicio.
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