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A query was raised regarding whether the loyalty bonus and compensatory payment under a private education collective agreement qualify for the 30% reduction provided in Article 18 of the Personal Income Tax Law (LIRPF). The Directorate General for Taxes (DGT) ruled that both constitute employment income and that the reduction may apply provided the dual conditions of seniority and the validity of the collective agreement are satisfied.
Cuestión planteada Aplicación a las referidas retribuciones previstas en el convenio colectivo de 2019 de la reducción del 30% establecida en el artículo 18 de la Ley del Impuesto.
Para aplicar la reducción del 30%, el rendimiento debe tener un período de generación superior a dos años, lo que requiere que el rendimiento esté vinculado a una antigüedad mínima en la empresa y que el convenio que lo establece supere también los dos años. En este caso, se cumple la condición tanto para el premio de fidelidad como para la paga compensatoria, siempre que se imputen en un único período impositivo y no se hayan aplicado reducciones similares en los cinco períodos anteriores.
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