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A taxpayer who received a lump-sum unemployment benefit to start a business lost their exemption by deregistering as self-employed before the five-year mark. They are inquiring whether they can apply the 30% reduction for employment income when declaring that amount in the year the condition was breached.
Cuestión planteada Al haberse dado de baja como autónomo en 2018 y perder por tanto la exención de la prestación, pregunta si al importe de esta le resulta aplicable la reducción del artículo 18.2 de la Ley del Impuesto.
La pérdida de la exención por no mantener la actividad autónoma durante cinco años obliga a incluir la prestación en la autoliquidación del año del incumplimiento. No procede la reducción del 30% del artículo 18.2 de la Ley del IRPF porque la prestación no tiene un período de generación superior a dos años, al tener un máximo de 720 días según la Seguridad Social. Tampoco califica como rendimiento obtenido de forma notoriamente irregular en el tiempo.
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