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V1669-21 31 May 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · reducción del 30%

The 30% reduction cannot be applied if the income generation period is less than two years

A local police officer asks whether the 30% reduction under Article 18.2 of the Personal Income Tax Law (LIRPF) can be applied to remuneration paid after being acquitted in a criminal proceeding. The DGT determines that the reduction is not applicable because the suspension period is less than two years.

The question raised

Application of the 30 percent reduction under Article 18.2 of Law 35/2006.

The DGT's ruling

To apply the 30% reduction under Article 18.2 of Law 35/2006, it is necessary that there is a generation period exceeding two years. In this case, the suspension period from June 2017 to April 2019 is less than two years. The fact that the judicial resolution was issued in 2020 does not increase said period, nor are they considered notoriously irregular earnings pursuant to Article 12 of the Personal Income Tax Regulations.

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