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V3349-20 12 November 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

30% reduction in employment income requires a generation period exceeding two years or irregularity qualification

A query was raised regarding whether variable remuneration received every three years can benefit from the 30% reduction under Article 18.2 of the LIRPF. The DGT indicates this is only possible if a generation period exceeding two years is proven and legal limits are met.

The question raised

Application to the amount received of the 30 percent reduction provided for in Article 18.2 of the Personal Income Tax Law.

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