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A worker inquired whether an extraordinary payment for 25 years of service could benefit from the 40% tax reduction. The Directorate-General for Taxes (DGT) ruled that it is applicable provided the right is earned over a period exceeding two years and does not constitute periodic or recurring remuneration.
Cuestión planteada Tributación de la referida paga en el IRPF.
Para aplicar la reducción del 40% sobre rendimientos del trabajo con un periodo de generación superior a dos años, se requiere que el rendimiento esté vinculado a una antigüedad mínima de ese periodo y que la norma que lo establece también supere los dos años. En este caso, al no ser una paga periódica o recurrente y cumplir con la vinculación a la antigüedad y la vigencia de la regulación, procede la reducción. Esta reducción debe tenerse en cuenta al calcular la retención en la fuente.
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