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A lawyer inquired whether a grant of €4,455.00, received following several years of preparing a publication, could benefit from the 40% reduction for irregular income. The Directorate General for Taxes (DGT) ruled that this reduction is not applicable.
Cuestión planteada Habiendo tardado varios años en su elaboración y habiendo obtenido del Ministerio de Asuntos Exteriores una ayuda de 4.455,00 € con el compromiso de mantener durante un tiempo su acceso libre y gratuito por Internet, pregunta sobre la posible aplicación a este importe de la reducción recogida en el artículo 32.1 de la Ley 35/2006.
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