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V1693-20 29 May 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

30% reduction for irregular income cannot be applied if received over several years

A worker inquired whether they could apply the 30% reduction to a mutual agreement compensation paid monthly until 2026. The DGT ruled that since the income is not attributed to a single tax period, the reduction does not apply.

The question raised

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

The DGT's ruling

The 30% reduction for employment income obtained in a notoriously irregular manner, such as amounts due by mutual agreement resolution, is only applicable when imputed in a single tax period. As the payment of the compensation is established over three different tax periods, this legal requirement is not met.

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