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A query was raised regarding whether the compensatory payment resulting from the termination of a loyalty bonus in a private education collective agreement qualifies for the 30% Personal Income Tax (IRPF) reduction. The Directorate General for Taxes (DGT) has ruled that it is applicable, provided specific requirements regarding seniority and the period of generation are met.
Cuestión planteada Tributación en el IRPF de la paga compensatoria.
La paga compensatoria es un rendimiento del trabajo y puede aplicar la reducción del 30% del artículo 18.2 de la Ley del Impuesto si existe un período de generación superior a dos años. Para ello, debe cumplirse la doble condición de que el rendimiento esté vinculado a una antigüedad en la empresa de al menos dos años y que el convenio colectivo que lo establece también supere dicho período. En este caso, al ser una traducción económica de un premio ya existente en convenios anteriores, se considera que se cumple el requisito de generación superior a dos años.
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