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A taxpayer inquired whether the 30% reduction could be applied to compensation received for the removal of social benefits. The DGT ruled that it is applicable, as the limitation regarding reductions applied in the previous five years only affects income with a generation period exceeding two years, not notoriously irregular income.
Cuestión planteada Aplicación a la indemnización compensatoria de la reducción del 30 por 100 del artículo 18.2 de la Ley 35/2006 desde su consideración como rendimiento notoriamente irregular.
La reducción del 30% del artículo 18.2 de la LIRPF es aplicable a las compensaciones por modificación de condiciones de trabajo calificadas como rendimientos notoriamente irregulares. La limitación que impide aplicar la reducción si se han percibido otros rendimientos similares en los cinco años anteriores se aplica exclusivamente a rendimientos con período de generación superior a dos años. Por tanto, los rendimientos notoriamente irregulares no están sujetos a esa restricción de periodicidad.
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