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A banking employee enquired whether the additional amount received for early retirement under their collective agreement could benefit from the 30% reduction for income earned over a period exceeding two years. The Directorate General for Taxes (DGT) ruled that it is applicable, provided the requirements regarding seniority and the validity of the collective agreement are met.
Question posed: Taxation in the IRPF of the additional amount received upon accessing the early retirement established in a collective agreement.
To apply the reduction under Article 18.2 of the LIRPF, the income must have a generation period exceeding two years. This requires that the income be linked to seniority in the company of at least that period and that the agreement or pact establishing it also exceeds two years. In this case, as 40 years of service are required and it originates from a long-term agreement, the reduction applies.
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