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V2494-17 4 October 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · subvención corriente

30% reduction for notoriously irregular income cannot be applied to self-employment promotion grants

A query was raised regarding whether a grant for the promotion of self-employment could benefit from the 30% reduction applicable to income obtained in a notoriously irregular manner. The Directorate General for Taxes (DGT) has ruled that this reduction cannot be applied.

The question raised

Regarding the subsidy obtained, whether the 30% reduction for income obtained in a notoriously irregular manner may be applied.

The DGT's ruling

The subsidy received is classified as income from economic activities and, as its purpose is to ensure income at the start of the activity, it is treated as a current subsidy. The 30% reduction under Article 32.1 of the LIRPF is not applicable because the aid does not have a generation period exceeding two years, nor is it included in the list of notoriously irregular income under Article 25 of the RIRPF.

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