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A lawyer inquired whether fees for proceedings initiated in 1992 and concluded via settlement in 2012 should be attributed to that year, and whether the reduction for irregular income could be applied. The DGT ruled that they must be attributed to 2012 as it constitutes an instalment transaction, and that the 40 per cent reduction is not applicable.
Cuestión planteada No habiendo optado el contribuyente en ningún momento por el criterio de caja, se pregunta sobre la imputación temporal de los honorarios y, en su caso (imputación a 2012), aplicación de la reducción del 40 por ciento del artículo 32.1 de la Ley 35/2006.
Al no haber optado por el criterio de caja, los rendimientos de actividades económicas se imputan según la normativa del Impuesto sobre Sociedades, que permite imputar rentas de operaciones a plazos a medida que se efectúan los cobros. No procede la reducción del 40 por ciento del artículo 32.1 de la LIRPF porque los honorarios no encajan en los supuestos de rendimientos notoriamente irregulares y la actividad de abogacía genera de forma regular rendimientos derivados de procedimientos que se alargan en el tiempo.
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