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A query was raised regarding whether the 30% reduction for irregular employment income can be applied if such a reduction was claimed for other income in the previous five tax years. The Directorate General for Taxes (DGT) ruled that this is not possible if the conditions for temporality are met.
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 el plazo de 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 consultado, al haberse aplicado la reducción en los cinco años anteriores, no procede su aplicación nuevamente.
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