Doctrine by topic · DGT Observatory

Salary Supplements: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Doctrinal reversal High confidence 10 rulings · 2018–2024

Current position

The 30% reduction for irregular income is not applicable when the amount received is a certain sum that arises ex novo. For irregularity to exist, the amount must represent the substitution or reparation of a salary supplement or a pension of indefinite duration. The reduction does not apply if the concept is not linked to a generation period.

The DGT has moved from considering that compensation for the suppression of indefinite-duration supplements constitutes a notoriously irregular income, to establishing strict limits. The 2024 rulings mark a change by denying the reduction when the payment does not effectively substitute a previous supplement, but rather arises as a new amount.

Turning points

  1. V0112-24

    Establishes that the reduction is not applicable if the amount arises ex novo and does not represent the substitution or reparation of an indefinite-duration supplement.

Analysis based on 10 of 10 rulings with a stated position. Updated 29 September 2026.

Rulings on this topic

10
V0124-24 15 Feb 2024

30% reduction for income with generation period or irregularity is not applicable

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajoperiodo de generaciónrendimientos notoriamente irregularesreducción del 30%complementos salariales LIRPF — Ley 35/2006 del IRPF art. 18.2RIRPF — RD 439/2007, Reglamento del IRPF art. 12.1.e
Affects CompanyExpat · Non-residentIndividual
V0112-24 15 Feb 2024

30% reduction for income with generation period or irregularity not applicable

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajoperiodo de generaciónrendimientos notoriamente irregularesreducción del 30%retribución variable LIRPF — Ley 35/2006 del IRPF art. 18.2RIRPF — RD 439/2007, Reglamento del IRPF art. 12.1.e
Affects CompanyExpat · Non-residentIndividual
V3064-20 13 Oct 2020

Disability salary supplements classified as employment income

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajoincapacidad permanente absolutacomplementos salarialesreducción por irregularidadperiodo impositivo LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 18.2
Affects CompanyExpat · Non-residentIndividual

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