Los rendimientos irregulares de los abogados en el IRPF

  1. Francisco J. Magraner Moreno 1
  1. 1 Universitat de València
    info

    Universitat de València

    Valencia, España

    ROR https://ror.org/043nxc105

Journal:
Quincena fiscal

ISSN: 1132-8576

Year of publication: 2021

Issue: 14

Pages: 45-61

Type: Article

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Abstract

As the most authoritative scientific scholarship has rightly pointed out, the taxation of income irregularly obtained by professionals "has always been, and still is, a problem." More specifically, regarding the income obtained by lawyers, the Contentious-Administrative Chamber of the Supreme Court has recently developed case-law jurisprudence that sheds light on certain aspects established in article 32.1 of the Personal Income Tax Law which, in their opinion, had been erroneously interpreted by the tax administration and by certain courts of justice. Said article currently establishes a reduction of 30% applicable to the so-called “irregular returns” from economic activities. The new jurisprudence has placed a special emphasis on two issues which have been so far highly controversial. In the first place, the specific activity carried out by the lawyer against which the habitual or non-regular nature of the income on which the reduction is intended to be applied should be measured. And, secondly, who has the burden of proof of said qualification.

Bibliographic References

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  • LASARTE, J. y CASADO, G.: “Consideraciones sobre las rentas irregulares. Régimen fiscal de artistas y deportistas”, CIVITAS REDF, 26, abril/junio 1980, pp. 253 a 283.
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