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The applicant inquired whether the 'ratchet' incentive could benefit from the 30% reduction for employment income if the generation period exceeds two years. The DGT ruled that this is not applicable because the generation period does not exceed two years.
Cuestión planteada Aplicación de la reducción del 30 por 100 del artículo 18.2 de la Ley del Impuesto sobre la renta de las personas Físicas al incentivo denominado "ratchet".
El incentivo 'ratchet' se califica como rendimiento del trabajo por ser una retribución de administradores. Para aplicar la reducción del artículo 18.2 LIRPF, debe existir un periodo de generación superior a dos años. En este caso, el tiempo entre la aprobación del incentivo y el derecho a percibirlo es inferior a dos años, por lo que no procede la reducción.
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