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A worker inquired whether a salary supplement established in a collective agreement is eligible for the 40% reduction for irregular earnings. The Directorate-General for Taxes (DGT) ruled that it is not applicable, as the right was not generated over a period of more than two years and does not meet the regulatory criteria for irregular earnings.
Question posed: Given the taxpayer's right to collect said amounts, the possible application of the 40 percent reduction provided for in Article 18.2 a) of the Personal Income Tax Law.
The supplement constitutes employment income that does not allow for the 40% reduction provided for in Article 18.2 a) of the LIRPF. The requirement of having a generation period exceeding two years is not met, as the right arises with the collective agreement. It is also not considered notoriously irregular income, as it does not fall under the assumptions of Article 11.1 of the Tax Regulation and is not imputed in a single tax period.
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