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V1943-21 21 June 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

30% reduction for notoriously irregular income may be applied even if used in previous years

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.

The question raised

Application to the amount received in 2020 of the 30 percent reduction under Article 18.2 of Law 35/2006 from its consideration as notoriously irregular income.

The DGT's ruling

The 30% reduction provided for in Article 18.2 of the Personal Income Tax Law (LIRPF) applies to income officially classified as notoriously irregular that is imputed to a single tax period. The prohibition on applying the reduction if other income has been received in the preceding five years applies exclusively to income with a generation period exceeding two years, and not to income classified as notoriously irregular.

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