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V1271-18 14 May 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

The 30% reduction for notoriously irregular income is not limited by prior use within the previous five years

A taxpayer inquired whether they could apply the 30% reduction to compensation received for the removal of social benefits. The DGT ruled that this is possible, as the limitation regarding the use of the reduction within the previous five years only applies to income with a generation period exceeding two years, not to notoriously irregular income.

The question raised

Question posed: Application of the 30 percent reduction under Article 18.2 of Law 35/2006 to compensatory indemnity, based on its classification as notoriously irregular income.

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