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An employee inquired whether an extraordinary bonus linked to the sale of their company could benefit from the 30% reduction under Article 18.2 of the Personal Income Tax Act (LIRPF). The Directorate General for Taxes (DGT) ruled that, as the right to the bonus arose through a new agreement, it is not considered income with a generation period exceeding two years.
Cuestión planteada Aplicación a la cantidad percibida de la reducción del 30 por 100 del artículo 18.2 de la Ley el Impuesto sobre la Renta de las Personas Físicas.
La reducción del 30% no es aplicable porque el bonus no califica como rendimiento obtenido de forma notoriamente irregular en el tiempo. Aunque el acuerdo mencione objetivos de años anteriores, el bonus nace ex novo a raíz del acuerdo de julio de 2019. Por tanto, no se cumple el requisito de tener un periodo de generación superior a dos años.
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