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A query was raised regarding whether economic compensation for geographic mobility is eligible for the 40% Personal Income Tax (IRPF) reduction. The Directorate General for Taxes (DGT) ruled that, as these payments are received in instalments across different tax periods, they do not meet the requirements for said reduction.
Cuestión planteada Aplicación de la reducción del 40 por ciento prevista en el artículo 18.2 de la Ley del Impuesto sobre la Renta de las Personas Físicas a las cantidades que perciban los trabajadores a los que resulte de aplicación la movilidad geográfica.
Las compensaciones por movilidad geográfica son rendimientos del trabajo. Para aplicar la reducción del 40%, los rendimientos deben ser notoriamente irregulares o tener un periodo de generación superior a dos años. En este caso, no hay periodo de generación y, al imputarse las cantidades en más de un periodo impositivo, no se consideran obtenidas de forma notoriamente irregular.
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