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A company inquired whether an incentive based on a 2015 salary multiple, payable in 2019, qualified for the reduction under Article 18.2 of the LIRPF. The DGT ruled that it is applicable if the generation period exceeds two years and the income is imputed to a single tax period.
Cuestión planteada Aplicación al referido incentivo de la reducción del 30 por 100 del artículo 18.2 de la Ley del Impuesto.
El incentivo es aplicable a la reducción del 30% si tiene un periodo de generación superior a dos años y se imputa en un único periodo impositivo. No se puede calificar como rendimiento notoriamente irregular en el tiempo según el Reglamento del IRPF. La aplicación está condicionada a que el contribuyente no haya aplicado esta reducción a otros rendimientos con periodo de generación superior a dos años en los cinco periodos impositivos anteriores. Se deben respetar los límites cuantitativos establecidos en el artículo 18.2 de la Ley.
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