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A worker inquired whether the financial compensation received for waiving a working hour adaptation allowed for the application of the 30% reduction. The DGT responds that it is applicable if classified as income obtained in a notoriously irregular manner.
Question raised: Application of the reduction under Article 18.2 of Law 35/2006.
Financial compensation for the modification of working conditions is considered income from employment obtained in a notoriously irregular manner over time, pursuant to Article 12.1.e) of the IRPF Regulations. Therefore, if said compensation is imputed to a single tax period, it is possible to apply the 30% reduction provided for in Article 18.2 of Law 35/2006.
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