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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.
Cuestión planteada Si resulta de aplicación la reducción del 30% prevista en el artículo 18.2 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Los rendimientos del trabajo cuya cuantía se determina por resolución judicial se imputan al periodo en que la sentencia adquiere firmeza. Para aplicar la reducción del 30% del artículo 18.2 de la LIRPF, los rendimientos deben tener un periodo de generación superior a dos años o ser notoriamente irregulares. En este caso, al ser las retribuciones correspondientes al periodo de junio 2011 a junio 2012, el periodo de generación no es superior a dos años y no se consideran notoriamente irregulares.
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