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A civil servant enquired whether the early retirement incentive offered by their local council allows for the application of the 30% reduction under Article 18.2 of the Personal Income Tax Law (LIRPF). The Directorate General for Taxes (DGT) ruled that this is possible provided two conditions are met: the income must be linked to a period of seniority in the company exceeding two years, and the agreement regulating it must also cover a period exceeding that timeframe.
Cuestión planteada Aplicación de la reducción del artículo 18.2 de la Ley 35/2006.
Para aplicar la reducción del 30% por un período de generación superior a dos años, debe cumplirse la doble condición de que el rendimiento esté vinculado a una antigüedad en la empresa de al menos ese período y que el convenio o acuerdo que lo establece también supere los dos años. En este caso, al ser una adaptación de un incentivo anterior y no una retribución de nueva creación, se considera que existe dicho período de generación. La reducción es aplicable siempre que el importe se impute en un único período impositivo y no se hayan aplicado reducciones similares en los cinco períodos anteriores.
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