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The inquirer asked whether the 30% reduction for earnings with a generation period exceeding two years could be applied to two items: professional career back pay and back pay resulting from a 22-month salary reduction. The DGT ruled that while the reduction applies to professional career back pay under certain requirements, it does not apply to back pay stemming from salary reductions.
Cuestión planteada Aplicación de la reducción del 30 por 100 del artículo 18.2 de la Ley 35/2006.
Para los atrasos derivados de una reducción de retribuciones de 22 meses, la reducción del 30% no es aplicable porque su extensión temporal es inferior a dos años. Asimismo, dicho concepto no se califica reglamentariamente como obtenido de forma notoriamente irregular en el tiempo. En cuanto a los atrasos de carrera profesional, la reducción es operativa si existe un período de generación superior a dos años y no se han aplicado otras reducciones similares en los cinco períodos impositivos anteriores.
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