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An employee inquired whether a triennial bonus stipulated in their collective agreement 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 it is applicable, provided certain seniority and periodicity requirements are met.
Cuestión planteada Si a dicho complemento salarial le es de aplicación la reducción del 30 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 30%, el rendimiento debe tener un periodo de generación superior a dos años. Esto requiere que el rendimiento esté vinculado a una antigüedad en la empresa de al menos ese periodo y que el convenio o contrato que lo establece también supere los dos años. Además, el complemento debe imputarse en un único periodo impositivo y el contribuyente no debe haber aplicado esta reducción a otros rendimientos similares en los cinco periodos impositivos anteriores.
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