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A taxpayer inquired whether the financial compensation for 49 days of untaken holidays over two years allowed for the 30% reduction under Article 18.2 of the Personal Income Tax Act (LIRPF). The Directorate General of Taxes (DGT) ruled that it is not applicable because the generation period does not exceed two years and does not qualify as notoriously irregular income.
Cuestión planteada Aplicación de la reducción contemplada en el artículo 18.2 de la Ley del Impuesto sobre la Renta de las Personas Físicas
La compensación por vacaciones no disfrutadas es un rendimiento del trabajo exigible en el periodo en que se extingue la relación laboral. Para aplicar la reducción del 30%, el rendimiento debe tener un periodo de generación superior a dos años o ser notoriamente irregular. En este caso, al ser 49 días generados en dos años, no se cumple el requisito de generación superior a dos años ni la calificación de irregularidad.
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