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A taxpayer inquired whether they could apply the 30% reduction for irregular employment income after receiving a similar bonus in 2014. The Directorate General of Taxes (DGT) ruled that this is not possible if the reduction has already been applied in any of the five preceding tax periods.
Cuestión planteada Si resulta de aplicación nuevamente la reducción del 30% prevista en el artículo 18.2 de la LIRPF.
La reducción del 30% del artículo 18.2 de la LIRPF no se aplica a rendimientos con período de generación superior a dos años si, en los cinco períodos impositivos anteriores al que resulten exigibles, el contribuyente ya obtuvo otros rendimientos con dicho período de generación a los que aplicó la reducción. En el caso concreto, al haber obtenido una gratificación con reducción en 2014, no procede la aplicación para los atrasos cobrados en 2016.
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