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A retiree enquired whether monthly payments received for early retirement and compensation for pension reduction could benefit from the reduction under Article 18.2 of the IRPF Act. The DGT ruled that the reduction is not applicable.
Cuestión planteada Aplicación a los citados conceptos de la reducción del artículo 18.2 de la Ley 35/2006.
Para aplicar la reducción del 30%, el rendimiento debe tener un período de generación superior a dos años, lo que requiere que el rendimiento esté vinculado a una antigüedad en la empresa de al menos ese período y que el pacto que lo establece también supere los dos años. En este caso, los conceptos nacen con la propia jubilación anticipada sin una generación previa, por lo que no concurre la condición de antigüedad necesaria.
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