El beneficio de la reducción del 30 por ciento por obtención de rendimientos irregulares por profesionales: situación jurisprudencial actual

Abstract

The current situation of the jurisprudence regarding the right of professionals, especially lawyers, to benefit from a 30 percent reduction in the amount of irregular income is analyzed. After examining the constitutional basis of this tax advantage and the regulatory evolution, the content of the most recent and conslidated doctrine issued by the Supreme Court on the matter that generates the presumption of the right to deteriorate the tax incentive when income is irregular s studied. The Judgments of the Superior Courts of Justive that have followed the criterion of the Supreme Court are reviewed.