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A worker inquired whether the 30% reduction for irregular earnings could be applied to a €600,000 bonus agreed upon for professional success. The DGT ruled that it is not applicable because the amount does not meet the criteria for regulatory irregularity, nor does it have a generation period exceeding two years.
Cuestión planteada Aplicación de la reducción del 30 por ciento prevista en el artículo 18.2 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
La gratificación no permite la reducción del 30% del artículo 18.2 de la LIRPF. No se considera un rendimiento obtenido de forma notoriamente irregular al no estar incluido en el listado del artículo 12.1 del Reglamento del IRPF. Asimismo, no se cumple el requisito de tener un periodo de generación superior a dos años, ya que el derecho nace con el acuerdo y no se genera durante el tiempo transcurrido hasta el cobro.
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