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The consultant asks whether the 30% reduction can be applied to an incentive with a generation period exceeding two years after having applied it in 2020 to a mutual agreement indemnity. The DGT responds that it is possible, provided the requirements for imputation in a single tax period are met.
Question posed: Whether the 30 percent reduction provided for in Article 18.2 of the LIRPF is applicable to the incentive received.
The taxpayer may apply the reduction provided in Article 18.2 of the LIRPF to the incentive with a generation period exceeding two years, even if the reduction was applied in 2020 to notoriously irregular income. This is due to the fact that the limitation regarding the five previous tax periods applies specifically to income with a generation period exceeding two years and not to those classified by regulation as notoriously irregular. The reduction requires imputation in a single tax period and must not exceed 300,000 euros annually.
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