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A professional enquired whether compensation received due to the termination of a commercial relationship could be taxed as irregular income. The DGT has ruled that the 30 per cent reduction is not applicable.
Question posed: "Whether the receipt of said compensation, having been generated during all years of exercise and as compensation for the termination of my commercial relationship, can be considered as IRREGULAR INCOME pursuant to Art. 32.1 of Law 35/2006".
The compensation does not have a generation period exceeding two years because it is not linked to the duration of the contract, but rather to the event of contractual termination. It also does not qualify as notoriously irregular income, as it does not derive from the cessation of economic activity, but from the termination of a contract. Therefore, the reduction under Article 32.1 of Law 35/2006 is not applicable.
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