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A taxpayer inquired whether they could apply the 30% reduction for notably irregular income after having previously applied the reduction for income with a generation period exceeding two years. The DGT ruled that this is possible, as the five-year limitation applies only to income with a generation period of more than two years.
Question posed: Application of the 30 percent reduction under Article 18.2 of Law 35/2006 to compensatory indemnity from its consideration as notoriously irregular income.
The 30% reduction for income obtained in a notoriously irregular manner over time is applicable if it is imputed to a single tax period. The limitation preventing the application of the reduction if similar income has been received in the previous five years refers exclusively to income with a generation period exceeding two years. Therefore, it does not affect income classified by regulation as notoriously irregular.
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