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A worker inquired whether 'Incentive Units' from a foreign company qualified for the 40% reduction under Article 18.2 of the Personal Income Tax Act (LIRPF). The Directorate General for Taxes (DGT) ruled that it is not applicable because the income is generated annually throughout the accrual period.
Cuestión planteada Si resulta aplicable la reducción del 40 por ciento prevista en el artículo 18.2 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Para aplicar la reducción del 40%, los rendimientos deben tener un periodo de generación superior a dos años y no ser periódicos o recurrentes. En este caso, el incentivo se devenga en quintas partes iguales durante cinco años, por lo que el rendimiento se genera anualmente. Al no cumplirse el requisito de un periodo de generación superior a dos años, no procede la reducción.
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