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A query is made as to whether back pay from 2018 received in 2021 may benefit from the 30% reduction provided in Article 18.2 of the LIRPF. The DGT responds that it is not applicable because there is no generation period exceeding two years.
Question posed: Whether the 30 percent reduction provided for in Article 18.2 of the LIRPF is applicable to back pay from 2018 received in 2021.
The 30% reduction requires that the earnings have a generation period exceeding two years or are notoriously irregular. In this case, as it concerns back pay from a single year (2018), the requirement of a generation period exceeding two years is not met. They also do not fall within the cases of notoriously irregular acquisition regulated in the IRPF Regulations.
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