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A taxpayer inquired whether they could apply the 30% reduction for notoriously irregular employment income in 2020, having previously applied it in 2017. The DGT ruled that the five-year limitation only applies to income with a generation period exceeding two years, and not to income officially classified as notoriously irregular.
Cuestión planteada Aplicación a la cantidad percibida en 2020 de la reducción del 30 por 100 del artículo 18.2 de la Ley 35/2006 desde su consideración como rendimiento notoriamente irregular.
La reducción del 30% del artículo 18.2 de la LIRPF procede para rendimientos calificados reglamentariamente como notoriamente irregulares que se imputen en un único período impositivo. La prohibición de aplicar la reducción si se han percibido otros rendimientos en los cinco años anteriores se aplica exclusivamente a los rendimientos con período de generación superior a dos años, no a los calificados como notoriamente irregulares.
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