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A company has requested a ruling on whether variable remuneration linked to strategic plan objectives (2017-2020) qualifies for the 30% reduction under Article 18.2 of the Personal Income Tax Act (LIRPF). The Directorate General for Taxes (DGT) states that this cannot be determined with the information provided, but outlines the necessary requirements for its application.
Cuestión planteada Si, sobre las retribuciones vinculadas a la consecución de objetivos conforme al plan estratégico del período 2017-2020, será de aplicación la reducción del 30% prevista en el artículo 18.2 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Para aplicar la reducción del 30%, los rendimientos deben tener un período de generación superior a dos años, imputarse en un único período impositivo y no haber aplicado dicha reducción a otros rendimientos con período de generación superior a dos años en los cinco períodos impositivos anteriores. No se aplicará la reducción si se trata de un mero diferimiento de la exigibilidad de retribuciones anuales. La cuantía máxima sobre la que se aplica la reducción es de 300.000 euros anuales.
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