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A lawyer enquired whether variable fees for services rendered after ceasing professional activity could be taxed as irregular income, qualifying for a 40% reduction. The DGT has ruled that these earnings constitute income from economic activities and do not meet the requirements for said reduction.
Question posed: Whether the taxpayer must be taxed on the amount received in their case as variable component as income from economic activities, and whether, in that case, they may apply the 40% reduction for irregular income.
Amounts derived from professional services constitute income from economic activities. The 40% reduction for notoriously irregular income is not applicable, as the case does not fall within the regulatory assumptions. Furthermore, the reduction for a generation period exceeding two years is rejected because the income derives from an economic activity that regularly or habitually obtains this type of income.
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