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An executive enquired whether a bonus received following the modification of a variable remuneration plan allowed for the 30% reduction under Article 18.2 of the Personal Income Tax Act (LIRPF). The Directorate General for Taxes (DGT) has ruled that it is not applicable as there is no generation period and the requirements for irregularity are not met.
Cuestión planteada Si resulta de aplicación la reducción del 30 por 100 prevista en el artículo 18.2 de la LIRPF.
La reducción del 30% no procede porque la cantidad percibida es una cantidad cierta que nace ex novo y no está vinculada a un periodo de generación. Asimismo, no califica como rendimiento obtenido de forma notoriamente irregular, ya que la cantidad no supone la sustitución o reparación de un complemento salarial de duración indefinida. Por tanto, no se aprecia el encaje en los supuestos del artículo 18.2 de la LIRPF ni del reglamento.
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