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A commercial agent inquired whether the 30 percent reduction for irregular income could be applied to the compensation for clientele received following the termination of their agency contract. The DGT responds that the compensation is taxed as income from economic activity, but does not meet the requirements for said reduction.
Question raised: Taxation of the compensation in Personal Income Tax.
The compensation for clientele under Article 28 of Law 12/1992 is taxed as income from economic activity in Personal Income Tax. The 30 percent reduction under Article 32.1 of the Personal Income Tax Law is not applicable because it is not considered income obtained in a notoriously irregular manner, as it does not derive from the cessation of activity nor does it substitute economic rights of indefinite duration.
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