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The taxpayer asks whether they can apply the 30% reduction for employment income with a generation period exceeding two years in 2020, having previously applied said reduction in 2017. The DGT rules that this is not possible due to the requirement that the reduction must not have been applied in the five preceding tax periods.
Cuestión planteada Al haber aplicado en 2017 la reducción del 30 por 100 del artículo 18.2 de la Ley 35/2006 a unos rendimientos del trabajo con período de generación superior a dos años, pregunta sobre la posibilidad de aplicar la reducción en 2020.
La reducción del 30% sobre rendimientos con período de generación superior a dos años no se aplicará si el contribuyente obtuvo otros rendimientos de esta clase a los que aplicó la reducción en el plazo de los cinco períodos impositivos anteriores. El hecho de que la cuantía aplicada en años anteriores fuera inferior al límite de 300.000 euros anuales es irrelevante para el cumplimiento de este requisito.
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