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The consultant asks whether a 30% reduction can be applied to amounts collected by judicial sentence following a period of unpaid remuneration. The DGT responds that it is not applicable as the generation period of those earnings does not exceed the required two years.
Question posed: Whether the 30% reduction provided for in Article 18.2 of the Personal Income Tax Law is applicable.
To apply the 30% reduction pursuant to Article 18.2 of the Personal Income Tax Law (LIRPF), the earnings must have a generation period exceeding two years or be notoriously irregular. In this case, as they are not notoriously irregular earnings and cover the period from June 2011 to June 2012, the requirement of a period exceeding two years is not met.
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