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V2485-24 9 December 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos de actividades económicas

30% tax reduction inapplicable to truck cartel compensation

A retiree received compensation in 2024 for overcharges incurred when purchasing trucks in 1997 and 2004. The DGT has ruled that this compensation constitutes income from economic activities and is therefore ineligible for the tax reduction for irregular income.

The question raised

Temporal imputation in Personal Income Tax (IRPF) and the possible application of the 30 percent reduction under Article 32 of Law 35/2006.

The DGT's ruling

The compensation received from the out-of-court settlement of the truck cartel is classified as income from economic activity. The 30% reduction under Article 32.1 of Law 35/2006 is not applicable because the compensation does not have a generation period exceeding two years, as it arises with the settlement, nor does it fall under the cases of notoriously irregular acquisition set forth in the Income Tax Regulations.

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