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The taxpayer asks whether it is possible to apply both the transitional regime reduction for collective insurance and the reduction for irregular income under Article 18.2 of the Personal Income Tax Law (LIRPF). The Directorate General of Taxes (DGT) rules that these two provisions do not establish any incompatibility with each other.
Question posed: Whether both reductions are compatible with each other.
The application of the reduction provided for in the eleventh transitional provision of the LIRPF does not prevent the application of the reduction for irregularity under Article 18.2 of the same Law. This is applicable both to income with a generation period exceeding two years and to income obtained in a notoriously irregular manner. Furthermore, the use of the transitional reduction does not count towards the exclusion from the Article 18.2 reduction for having applied other reductions in the five previous tax periods.
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