Doctrine by topic · DGT Observatory

Imputation in a Single Tax Period: 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

Refined position High confidence 17 rulings · 2015–2025

Current position

To apply the 30% reduction under Article 18.2 of Law 35/2006 (LIRPF), income must be imputed in a single tax period. In the case of compensation for mutual termination received as capital, this requirement is met. Furthermore, the limitation of not having applied the reduction in the previous five periods applies to income with a generation period exceeding two years, but not to income classified as notoriously irregular.

The DGT maintains the requirement of imputation in a single tax period to access the reduction. The position has evolved towards a clear distinction between income with a generation period exceeding two years and notoriously irregular income, allowing the five-year limitation not to affect the latter (V0371-25).

Turning points

  1. V0371-25

    Establishes that the limitation of the previous five periods applies to income with a generation period exceeding two years and not to those classified as notoriously irregular.

Analysis based on 17 of 17 rulings with a stated position. Updated 28 September 2026.

Rulings on this topic

17
V2368-25 4 Dec 2025

30% reduction possible on early retirement compensation if paid as capital

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajoforma notoriamente irregularreducción del 30%extinción de mutuo acuerdoimputación en un único período impositivo LIRPF — Ley 35/2006 del IRPF art. 18.2LIRPF — Ley 35/2006 del IRPF art. 17.2.a
Affects CompanyExpat · Non-residentIndividual
V0073-20 15 Jan 2020

30% reduction for generation exceeding two years requires proof of said period

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajoperiodo de generaciónreducción del 30 por 100rendimientos notoriamente irregularesimputación en un único periodo impositivo LIRPF — Ley 35/2006 del IRPF art. 18.2RIRPF — RD 439/2007, Reglamento del IRPF art. 12
Affects CompanyExpat · Non-residentIndividual
V1774-18 19 Jun 2018

30% reduction for irregular income may apply to payments for the removal of supplements

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajoreducción del 30 por 100período de generaciónrendimientos notoriamente irregularescompensación por supresión de complementos LIRPF — Ley 35/2006 del IRPF art. 18.2RIRPF — RD 439/2007, Reglamento del IRPF art. 12.1.e
Affects CompanyExpat · Non-residentIndividual
V0924-18 10 Apr 2018

30% tax reduction unavailable if labour condition modification supplement is paid monthly

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajonotoriamente irregular en el tiemporeducción del 30%período de generaciónmodificación de las condiciones de trabajo LIRPF — Ley 35/2006 del IRPF art. 18.2RIRPF — RD 439/2007, Reglamento del IRPF art. 12.1
Affects CompanyExpat · Non-residentIndividual
V2317-15 23 Jul 2015

30% reduction not applicable without two-year generation period

SG de Impuestos sobre la Renta de las Personas Físicas
reducción del 30%periodo de generaciónrendimientos del trabajoentrega de accionesimputación en un único periodo impositivo LIRPF — Ley 35/2006 del IRPF art. 17.2.aLIRPF — Ley 35/2006 del IRPF art. 18.2
Affects CompanyExpat · Non-residentIndividual

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