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V1506-26 12 June 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Analysis pending
IRPF · rendimientos del trabajo

Impossibility of applying the 30% reduction in 2025 if applied in 2024, except in the case of rectification within the prescribed period

The taxpayer asks whether they can apply the 30% reduction for income with a generation period exceeding two years in 2025, having already applied it in 2024. The DGT rules that it cannot be applied in 2025 because the reduction was exercised within the preceding five-year period, although it allows for the amendment of the 2024 tax return to attempt to enable the option for 2025.

Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.

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