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A consultant asks whether the reduction under article 32.1 of the LIRPF can be applied to financial advisory fees generated over 28 months. The DGT explains that the reduction is available if the income generation period exceeds two years and the professional does not regularly or habitually receive such income.
Cuestión planteada Aplicación de la reducción del artículo 32.1 de la Ley 35/2006.
Para aplicar la reducción del 30% sobre rendimientos netos con periodo de generación superior a dos años, estos deben imputarse en un único periodo impositivo y no superar los 300.000 euros anuales. La reducción no será aplicable si los rendimientos proceden de una actividad económica que los obtenga de forma regular o habitual. La regularidad o habitualidad debe referirse a la situación fiscal del profesional y a sus ingresos individuales, no a la actividad profesional en abstracto. La carga de la prueba de la habitualidad corresponde a la Administración.
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