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An executive inquired whether a cash payment received due to the company's strong results constitutes a capital gain or employment income subject to the reduction for irregular income. The DGT ruled that it is employment income and that the individual is not entitled to the 30% reduction.
Cuestión planteada Si la cantidad percibida puede considerarse como una ganancia patrimonial, y, en caso de considerarse rendimiento de trabajo, si le resultaría de aplicación la reducción establecida para los rendimientos irregulares.
Las cantidades en metálico entregadas por una sociedad a un directivo debido a los buenos resultados obtenidos se califican como rendimientos del trabajo y no como ganancias patrimoniales. Al no responder a los supuestos de obtención notoriamente irregular del Reglamento del IRPF ni tener un periodo de generación superior a dos años, no es aplicable la reducción del 30% prevista en el artículo 18.2 de la LIRPF.
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