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The director of a single-member company inquired whether remuneration received in 2014 could be classified as irregular income to apply a tax reduction. The DGT ruled that the 40% reduction is not applicable because the requirement of a generation period exceeding two years has not been met.
Cuestión planteada Calificación de la cantidad satisfecha como rendimientos del trabajo regulares o irregulares.
Las retribuciones de administradores son rendimientos del trabajo que deben imputarse al ejercicio en que resultan exigibles y se pagan. Para aplicar la reducción del 40% por rendimientos con periodo de generación superior a dos años, no debe haber una acumulación de retribuciones anuales ni un periodo de generación inferior a dicho plazo. Al no ser un supuesto calificado reglamentariamente como notoriamente irregular, no procede la reducción.
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