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A worker received €12,000 as compensation for waiving a working hour adaptation. The DGT has ruled that this amount may benefit from the 30% reduction if it is attributed to a single tax period.
Cuestión planteada Aplicación de la reducción del artículo 18.2 de la Ley 35/2006.
La compensación económica por la modificación de las condiciones de trabajo se considera un rendimiento del trabajo obtenido de forma notoriamente irregular en el tiempo. Por tanto, si se imputa en un único periodo impositivo, es aplicable la reducción del 30% prevista en el artículo 18.2 de la Ley 35/2006.
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