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A taxpayer inquired whether a financial bonus for early retirement, established by a municipal agreement, qualifies for the 30% reduction under Article 18.2 of the Personal Income Tax Act (LIRPF). The Directorate General for Taxes (DGT) ruled that this is possible provided the income has a generation period exceeding two years and is attributed to a single tax period.
Cuestión planteada Aplicación de la reducción del artículo 18.2 de la ley 35/2006.
Para aplicar la reducción del 30%, el rendimiento debe tener un periodo de generación superior a dos años y ser imputado en un único periodo impositivo. Esto requiere que el rendimiento esté vinculado a una antigüedad mínima en la empresa de ese periodo y que el acuerdo o contrato que lo establece supere también los dos años. En este caso, al haber transcurrido más de dos años desde la entrada en vigor del acuerdo y exigirse diez años de antigüedad, procede la reducción.
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