Doctrine by topic · DGT Observatory

Irregular Income: 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

Settled doctrine High confidence 52 rulings · 2015–2026

Current position

Employment income is imputed to the period in which the judicial ruling becomes final or when it becomes enforceable, as in the case of unused holidays. The 30% reduction for irregularity requires that the income be notably irregular or have a generation period exceeding two years. This reduction does not apply if the income derives from ex novo agreements or from concepts that do not meet the dual condition of seniority and the validity of a collective agreement.

The DGT's position remains constant in its restrictive interpretation of irregular income. Throughout the consultations, it is confirmed that concepts such as back pay, performance bonuses, or severance gratifications do not qualify for the 30% reduction if they do not strictly meet the requirements of temporality or irregular nature. The doctrine is consistent in the distinction between exempt indemnities and employment income.

Turning points

  1. V1424-18

    Clarifies that the application of the reduction from the eleventh transitional provision does not prevent the application of the reduction for irregularity under article 18.2 of Law 35/2006 on Personal Income Tax (IRPF).

Analysis based on 52 of 52 rulings with a stated position. Updated 19 September 2026.

Rulings on this topic

24
V0485-26 3 Mar 2026

Salaries and unused vacation pay imputed to correct tax years

SG de Impuestos sobre la Renta de las Personas Físicas
imputación temporalrendimientos del trabajoresolución judicialautoliquidación complementariavacaciones no disfrutadas LIRPF — Ley 35/2006 del IRPF art. 14.1LIRPF — Ley 35/2006 del IRPF art. 14.2.a)
Affects CompanyExpat · Non-residentIndividual
V1451-25 29 Jul 2025

No applicable reduction of 30% for retention bonus or non-competition pact

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajoperíodo de generaciónbonus de retenciónpacto de no competenciareducción del 30 por ciento LIRPF — Ley 35/2006 del IRPF art. 18.2RIRPF — RD 439/2007, Reglamento del IRPF art. 12
Affects CompanyExpat · Non-residentIndividual
V1093-25 25 Jun 2025

No reduction of 30% for irregular income on professional fees

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos irregularesreducción del 30%actividades económicashonorarios profesionalesperiodo de generación LIRPF — Ley 35/2006 del IRPF art. 32.1RIRPF — RD 439/2007, Reglamento del IRPF art. 25
Affects CompanyExpat · Non-residentIndividual
V2794-23 16 Oct 2023

30% tax reduction applicable to income with a generation period exceeding two years

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

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