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A taxpayer asks whether they can apply the 30% reduction for social benefit compensation after having applied said reduction the previous year for a different reason. The DGT responds that this is possible because the limitation preventing the repetition of the reduction only applies to income with a generation period exceeding two years.
Cuestión planteada Aplicación a la indemnización compensatoria de la reducción del 30 por 100 del artículo 18.2 de la Ley 35/2006 desde su consideración como rendimiento notoriamente irregular.
La reducción del 30% por rendimientos notoriamente irregulares es aplicable a las compensaciones por modificación de condiciones de trabajo si se imputan en un único período impositivo. La limitación que impide aplicar la reducción si se ha usado en los cinco años anteriores solo afecta a los rendimientos con período de generación superior a dos años. Por tanto, no afecta a los rendimientos calificados reglamentariamente como notoriamente irregulares.
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